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  • The Risk Adjustment—Accounting Perspectives
    The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism ... pricing or for mea- surement of liabilities. In the proposals for a new standard on accounting for insurance ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • IFRS 17 Corner
    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons ... rates By Bruce Rosner The Financial Reporter, April 2023 On Jan. 1, 2023, all of the geological instruments ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • 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]; Life Insurance
  • December 2015 issue of The Financial Reporter
    December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • 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
  • IFRS 17: PAA and Related Disclosure Requirements
    Chan and Edwin Kwok The Financial Reporter, June 2021 After a very long journey, the International Accounting ... IFRS 17 replaces IFRS 4 that was issued in 2004. The overall objective is to provide a more useful and ...

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    • Date: Jun 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; General Insurance (Property & Casualty)
  • An International Financial Reporting Standards - IFRS - Phase II Discussion Paper Primer
    Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various recognition ... summarized the main proposals in the Paper and emphasizes those issues where the views of the IASB are ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Quarterly Report on IFRS Developments
    Quarterly Report on IFRS Developments Quarterly Report on IFRS Developments. Accounting StandardsInternational ...

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    • Authors: Henry Siegel
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • The Financial Reporter, June 2018, Issue 113
    The Financial Reporter, June 2018, Issue 113 Read the June 2018 issue of The Financial Reporter published ... published by the Financial Reporting Section of the SOA. Financial Reporting 6442482800 6/1/2018 12:00:00 ...

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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
  • The Financial Reporter, March 2018, Issue 112
    The Financial Reporter, March 2018, Issue 112 Read the March 2018 issue of The Financial Reporter published ... published by the Financial Reporting Section. It provides practical information for the working actuary ...

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    • Authors: Society of Actuaries
    • Date: Mar 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • The Financial Reporter
    The Financial Reporter The September 2014 Issue of the Financial Reporting Section's newsletter ... newsletter, The Financial Reporter financial reporting;corporate governance;accounting standards;American Academy ...

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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
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the status of past, current and future ... Update An update on the status of past, current and future research projects pertaining to the Financial Reporting ...

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    • Authors: David C Armstrong, Ronora Stryker
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
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