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  • Retirement Benefits—Design and Accounting, U.S. Introductory Study Note
    15 of The Handbook of Executive Benefits DA-136-17 Selection of Actuarial Assumptions DA-137-13 Pension ... DA-157-18 Chapter 12 of PWC Manual of Accounting IFRS 2017 DA-159-16 The OECD Roadmap for the Good Design ...

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    • Authors: Society of Actuaries
    • Date: Jun 2020
  • Retirement Benefits—Design and Accounting, Canada Introductory Study Note
    15 of The Handbook of Executive Benefits DA-136-17 Selection of Actuarial Assumptions DA-137-13 Pension ... DA-157-18 Chapter 12 of PWC Manual of Accounting IFRS 2017 DA-159-16 The OECD Roadmap for the Good Design ...

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    • Authors: Society of Actuaries
    • Date: Jun 2020
  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...

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    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Session 184: IBNR: Insights, Barriers, and Nuances of Reserving
    Following Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 0 76,439 72 ... Following Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 1 1.4488 1.4507 ...

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    • Authors: David Sherman, Nazir Valani, Rostislav Zilber
    • Date: Mar 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Life Insurance; Life Insurance>Marketing and distribution - Life Insurance; FinTech & InsurTech
  • International News
    International Financial Reporting Standards (IFRS), especially IFRS 17, “Insurance Contracts.” Although the ... deal with accounting, the challenges posed by IFRS 17 include the use of an economic balance sheet, ...

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    • Authors: Society of Actuaries
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Actuarial Profession
  • Quantitative Finance and Investment—Portfolio Management Intro Study Note
    Debt in an Institutional Portfolio QFIP-148-20* IFRS 17 Insurance Contracts: IRS Standards Effects Analysis ... Current Financial Reporting Issues QFIP-150-20* IFRS 9 for Insurers QFIP-151-20* Chapter 5 of Asset/Liability ...

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    • Authors: Society of Actuaries
    • Date: Aug 2020
  • Candidate Questionnaire
    Candidate Questionnaire 2020 candidate questionnaire for David Sandberg Candidate Questionnaire ... fully implemented (PBR, Long Duration Contracts, IFRS 17, ORSA, Solvency 2). The core ideas and framework ...

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    • Date: Jun 2020
  • Spring 2021 Retirement Benefits—Design and Accounting, Canada Introductory Study Note
    Health and Group Benefits, Seventh Edition DA-136-17 Selection of Actuarial Assumptions DA-137-13 Pension ... DA-157-18 Chapter 12 of PWC Manual of Accounting IFRS 2017 DA-159-16 The OECD Roadmap for the Good Design ...

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    • Authors: Society of Actuaries
    • Date: Nov 2020
  • Spring 2021 Retirement Benefits—Design and Accounting, U.S. Introductory Study Note
    Health and Group Benefits, Seventh Edition DA-136-17 Selection of Actuarial Assumptions DA-137-13 Pension ... DA-157-18 Chapter 12 of PWC Manual of Accounting IFRS 2017 DA-159-16 The OECD Roadmap for the Good Design ...

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    • Authors: Society of Actuaries
    • Date: Nov 2020
  • Spring 2021 QFI – Portfolio Management Exam Syllabi
    Debt in an Institutional Portfolio QFIP-148-20 IFRS 17 Insurance Contracts: IRS Standards Effects Analysis ... Current Financial Reporting Issues QFIP-150-20 IFRS 9 for Insurers QFIP-151-20 Chapter 5 of Asset/Liability ...

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    • Authors: Society of Actuaries
    • Date: Nov 2020