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  • IFRS 17, Economic Volatility, and Reinsurance
    requires the adoption of a prospective economic valuation method for insurance liabilities with an updating ... updating of the assumptions in the valuation at each future reporting date. The feedback gained from clients ...

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    • Authors: Paul Sauve
    • Date: Jun 2022
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Life reinsurance
  • IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
    measurement (as noted in IFRS 17 paragraph 60 to 70A). Table 1 summarizes the June 2020 IFRS 17 Standard on the ... (RCH) under the general measurement model (GMM). Table 1 Summary of Profitable and Onerous Contracts Treatment ...

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    • Authors: Tze Ping Chng, Fung-Yee F Chan
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... insurance contracts. Accounting standards;Asset valuation;Fair value accounting; 4294969120 12/1/2011 ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17: Introduction to Subledger System
    interpretation, actuarial valuation methodology, insurance contracts valuation, and the corresponding financial ... case is designed to test the individual business requirement or individual system component. For instance ...

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    • Date: May 2021
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • An Experience with My Caribbean Actuarial Family
    of serving as moderator for the Presidents Round Table. As the title suggests, we heard from presidents ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: John Robinson
    • Date: Feb 2024
    • Competency: Communication; External Forces & Industry Knowledge; Professional Values
    • Publication Name: International News
    • Topics: Actuarial Profession; Actuarial Profession>Professional associations; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Introduction to Credit Risk Exposure of Life Insurers
    standards. It introduces the concept of and the valuation of credit risks, concerning life insurers. By ... standards. It introduces the concept of and the valuation of credit risks, concerning life insurers, both ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Chairperson's Corner: Section Priorities for 2016
    all having enacted versions of the Standard Valuation Law (SVL). This brings the number of jurisdictions ... percent of market premium required to make the Valuation Manual and PBR operational at Jan. 1, 2017. Under ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Impact of Moving to International Accounting Standards in Taiwan
    the fair valuation rule on liabilities, the replacement for current locked-in valuation interest rates ... INTRODUCTION OF IFRS Current Taiwan statutory valuation rules require that mathematical reserves for ...

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    • Authors: Yihong Du
    • Date: Apr 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17: Implications for Onerous Contracts
    onerous at initial recognition (if any) from the protable group of contracts. The IASB determined that the ... cannot be onerous [IFRS 17.68]. In- stead of protable or onerous contracts, IFRS 17 views them as the ...

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    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • A Time of Preparation
    working on a new paradigm for life insurance valuation—the idea of a Principle-Based Reserves (PBR) ... products into valuing their liabilities AND a Valuation Manual that serves as a “living document” to ...

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    • Authors: Leonard Mangini
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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