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Session 047: Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion
Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion This session will ... practices for the preparation of the actuarial memorandum that supports the statement of actuarial opinion ...- Authors: Deana Bell, Annette James, Jacqueline Lee
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Health & Disability>Health care
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International Accounting Standards - They're Closer Than You Think
from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists ... panelists discuss the current status of International Accounting Standards [IAS] or [IFRS] for insurance, ...- Authors: William Hines, Emma McWilliam
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Session 063: Global Pension Accounting: Comparison and Critical Review
Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying ... substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
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14 - IFRS 17: How to set the Discount Rate and Why it Matters to Your Business
to set the Discount Rate and Why it Matters to Your Business The discount rate is one of the most critical ... repercussion on product profitability. Having a low discount rate may indicate a low profitability of a group ...- Authors: Dan Kim, Lisa Giancola
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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International Financial Reporting Standards
Standards Presenters examine some of the difficulties created by the absence of worldwide generally accepted ... accounting principles. Topics covered: 1. The need for worldwide Generally Accepted Accounting ...- Authors: Morris Chambers, Sam Gutterman
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
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International Accounting Standards
in session 13PD of the 2005 Valuation Actuary Symposium provide a brief overview of the emerging standards ... insurance, followed by a more in-depth discussion of key issues and recent developments. Fair value ...- Authors: David Sandberg, Henry Siegel, William Hines
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging
with a Focus on Hedging This session will have two sections: General consideration of IFRS17 implementation ... and reinsurers A case study of IFRS17 implementation for a reinsurer The first section will go over VFA ...- Authors: Joshua Dobiac, Yang Jing
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities
Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities IFRS 17 is a significant change ... invest time and resources. The presenters will address wider implications of the new standard, and a senior ...- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession; Actuarial Profession>Management skills; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Accounting Standards
International Accounting Standards The International Accounting Standards Board IASB is working to finalize ... International Accounting Standards IAS in the near future. From Session 9PD of the 2004 Boston Valuation Actuary ...- Authors: Sam Gutterman, Martin Sheerin, William Hines
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Session 029: Technology Considerations for FASB LDTI Implementation
FASB has provided broad guidance for application of long-duration targeted improvements (LDTI) in Actuarial ... 2018-12 for U.S GAAP financial reporting. However, the broad guidance provided leads to several interpretations ...- Authors: Han Chen, Edmond Deuser, Tim A Pauza, Eric Wolfe
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Technology & Applications; Technology & Applications>Finance transformation