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The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation
The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation The author speculates that ... that the world wide promulgation of fair value accounting standards will make the normal shape of the rate ...- Authors: Jeremy Gold
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Introduction to Credit Risk Exposure of Life Insurers
Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory accounting ... treatment of common credit risk exposures of life insurers but does not cover all aspects of non-statutory ...- 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]
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Report on the International Actuarial Association: International Standards of Actuarial Practice and International Actuarial Notes
Report on the International Actuarial Association: International Standards of Actuarial Practice and ... Feature article giving an update on the International Standards of Actuarial Practice and International ...- Authors: James Milholland
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report On The International Actuarial Association
Report On The International Actuarial Association Relates actuarial discussions at a special meeting ... meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s exposure ...- Authors: James Milholland
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report on the International Actuarial Association: Capetown Meeting
Report on the International Actuarial Association: Capetown Meeting Discusses the meeting of the Accounting ... Accounting Committee of the International Actuarial Association in March. Acquisition expenses;Pension accounting;Risk ...- Authors: James Milholland
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report On The International Actuarial Association—Hyderabad Meeting
Report On The International Actuarial Association—Hyderabad Meeting Feature article that summarizes ... summarizes the events of the recent International Actuarial Association IAA meeting. Acquisition expenses;Discount ...- Authors: James Milholland
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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SOA to Perform IFRS Insurance Contracts Research—Modelers Needed!
SOA to Perform IFRS Insurance Contracts Research—Modelers Needed! Calls for volunteers to ... with studying the impact of the IASB's issuance of its second of three pronouncements on how insurance ...- Authors: R Thomas Herget
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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 ...
- 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
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IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
Editor’s note: The references marked by { } represent the text or extraction from the IFRS 17 Standard ... 2020 IFRS 17 Standard). After a very long journey, the International Accounting Standards Board (IASB) issued ...
- 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