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  • The Financial Reporter
    insurance;statutory reserves;statutory valuation;risk measures;valuation actuary;international accounting standards ... standards=IFRS;annuity valuation;defined benefit plans;pension accounting;pension valuation;public pension plans ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • 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
  • 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]
  • Session 039: IFRS 17 is Coming! Let’s Talk About Discount Rates and Economic Scenario Generation
    Session 039: IFRS 17 is Coming! Let’s Talk About Discount Rates and Economic Scenario Generation ... IFRS17 calculations, particularly for risk-neutral valuation of the time value of options and guarantees.

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    • Authors: Dan Kim, Ruth Moore
    • Date: Jan 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
  • 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
  • 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]
  • Chairperson’s Corner
    education and webinars. Last year we had the Valuation Actuary meeting content decided when the cancellation ... had a webinar every day in 2020! This year the Valuation Actuary will also be virtual and will be combined ...

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    • Authors: Douglas Van Dam
    • Date: Sep 2021
    • Competency: Communication; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    Concurrent Implementation of two Accounting Bases Table 1 Comparison of US GAAP Targeted Improvements and ... GAAP TARGETED IMPROVEMENTS VS. IFRS: SUMMARY Table 1 summarizes some of the US GAAP Targeted Improve- ...

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    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • 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]
  • Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
    are appropriate so long as a market-consistent valuation is performed. However, IFRS 17.B77 does state ... and the discount rate, within the risk-neutral valuation. Note that it may take some period of time until ...

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    • Authors: Bruce Rosner, Kyle Stolarz
    • Date: Jun 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
  • IFRS 17 Corner
    IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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