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  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 12/1/2017 12:00:00 AM ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • 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]
  • IFRS 17 Variable fee approach
    IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic. IFRS 17;VFA;CSM ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Sep 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Overview of IASB Accounting for Insurance Contracts
    Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts Fair value accounting;Financial reporting;International Accounting Standards ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • 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
  • 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)
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Stochastically Forecasting Accounting Standards
    Stochastically Forecasting Accounting Standards Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board.

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    • Authors: Henry Siegel
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods>Stochastic models
  • 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]
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