Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored
    referred to as a gross premium reserve in other valuation contexts). Cash flows are discounted using rates ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life