Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • No-See-Ums (Part 2)
    No-See-Ums (Part 2) Update on IASB Activities during the last quarter of 2016. International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial ...

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    • Authors: Henry Siegel
    • Date: Mar 2017
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • A Conversation About IFRS
    A Conversation About IFRS A roundtable discussion of the new international accounting standards and the possible implications for all insurers. Accounting standards;International Accounting ...

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    • Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Reinsurance News, August 2014, Issue 79
    Reinsurance News, August 2014, Issue 79 View the complete issue for the August 2014 Reinsurance News newsletter. defined benefit plans=DB plans;Pension finance;longevity risk;Pension plan assets; ...

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    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • 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 the world wide promulgation of fair value accounting standards will make the normal shape of ...

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    • 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]
  • IFRS 17: PAA and Related Disclosure Requirements
    IFRS 17: PAA and Related Disclosure Requirements This article highlights some key implications for PAA and Related Disclosure Requirements under IFRS 17. By Tze Ping Chng, Steve Cheung, Linda ...

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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)
  • SOA Research Paper on the IFRS Discussion Paper Observations, Questions and Answers
    SOA Research Paper on the IFRS Discussion Paper Observations, Questions and Answers This document is composed of the questions and comments received to date on the initial report of the SOA’s ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jul 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Report On The International Actuarial Association
    Report On The International Actuarial Association Relates actuarial discussions at a special meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s ...

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    • 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]
  • IFRS 17 – a paradigm shift for U.S. actuaries
    IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ ...

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    • Authors: Darryl Wagner, Hui Shan
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • International Accounting Standards - Current Developments
    International Accounting Standards - Current Developments Presented at May 2005 Spring Meeting. Panelist discuss recent developments in international accounting standards for insurance and ...

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    • Authors: Mark Freedman, Jesse M Schwartz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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