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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
  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation ... activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • The Financial Reporter, June 2018, Issue 113
    Berthiaume, FSA, MAAA Katie Cantor, FSA, MAAA 2018 Valuation Actuary Symposium Coordinator Simpa Baiye, FSA ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • 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
  • Update on International Accounting Standards for Insurers
    IAS developments that affect insurers. Asset valuation;Derivatives;Discount rates=Interest rates;Fair ... accounting;International Accounting Standards=IAS;Life valuation; 9162 8/1/2004 12:00:00 AM ...

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    • Authors: Mark Freedman, Ludovic Antony
    • Date: Aug 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • 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
  • Overview of IASB Accounting for Insurance Contracts
    Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts ... reporting;International Accounting Standards Board=IASB;Life valuation; 9149 3/1/2003 12:00:00 AM ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • 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
  • Actuarial Models in an IFRS World
    Actuarial Models in an IFRS World New International Financial Reporting Standards promise to trigger fundamental ... Reporting Standards=IFRS;Financial Reporting;Life valuation 6442481684 4/1/2018 12:00:00 AM ...

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    • Authors: Trevor Howes
    • Date: Apr 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Modeling Platform
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • International Accounting Standards
    International Accounting Standards Panelists in session 13PD of the 2005 Valuation Actuary Symposium ... Standards Panelists in session 13PD of the 2005 Valuation Actuary Symposium provide a brief overview of ...

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    • Authors: David Sandberg, Henry Siegel, William Hines
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • International Financial Reporting Standards Update
    International Financial Reporting Standards Update This article is based on a seminar about ... LLP on November 30 and December 1, 2004. Asset valuation;Fair value accounting;Financial reporting; 9190 ...

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    • Authors: Mark Freedman, Maria Mercedes Torres-Jorda
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]