Description: Feature article discussing the adoption of IFRS by most countries. Emphasis is placed on the number of accounting and actuarial organizations that have a say in the development of the rules and standards for IFRS.

Description: Members of the Life Practice Council of the American Academy of Actuaries discuss the activity surrounding their key issues, and additional projects before the National Association of Insurance Commissioners. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: In session 148PD of the Washungton Annual Meeting the Panel discusses changes in current accounting practices and identifies issues that might directly impact actuaries. From the Record of the Society of Actuaries, Vol. 23, No. 3.

Description: This 1978 session focused on Group ASO and Minimum Premium Plans. Specific topics included: 1. Background - the need and motivation for adopting such plans, 2. Administrative Services Only Contracts, and 3. Stop-loss provisions.

Description: The authors explore major points of the exposure draft (ED) of the Financial Accounting Standards Board (FASB). At the same time, they explain the differences between the FASB ED and the ED published nearly simultaneously by the International Accounting Standards Board (IASB).

Description: This session at the SOA 1990 Hartford Spring Meeting presents and overview of financial reporting concepts and issues in the U.K., Spain, and the Far East.

Description: This article reviews the developments with the Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, in the third quarter of 2011. Issues discussed include disclosures and risk adjustment for reserves and insurance liabilities including objective and confidence level disclosure and techniques and inputs.

Description: Now that foreign filers can use the IFRS as their basis for financial reporting without any reconciliations to US GAAP, it is now important to stay abreast of international financial regulatory developments. This article discusses one of the most important developments - the issuance of the Discussion Paper, Preliminary Views on Insurance Contracts by the IASB.

Description: Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board.

Description: Just about everything that took place on the international front this quarter was influenced to some degree by the subprime crisis. Article discusses April - June developments in the creation of fair value accounting regulations, which progresses in spite of concerns that using a fair value accounting basis for financial instruments lacking a deep trading market makes does not make sense.