Description: The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market participants that is comparable across industries and jurisdictions.

Description: The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market participants that is comparable across industries and jurisdictions.

Description: Accounting Standards; Valuation Actuary

Description: This session from the 2003 SOA Orlando Meeting covers insolvencies of insurance companies in the U.S., developments within the IAA with respect to solvency assessment and risk measurement. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: This report focuses on the risks of change in the insurance industry and adapting to the "New" New Normal. It includes survey results, analysis, and discussions on various risks affecting the industry in the current environment.

Description: This article provides a description of three factor updates for the NAIC Risk-Based Capital that will take effect in 2012.

Description: Feature article discussing the number of challenges associated with ASU 2018-12 related to the measurement of market risk benefits.

Description: Recent regulatory developments and ASOP 56 have reinforced the need for robust governance over actuarial models, but there is no one-size-fits-all solution. Design and implementation of an efficient and sustainable model governance framework requires customizing various aspects (e.g., risk rating system, ownership and responsibilities, usage of testing and documentation templates) to fit each company's unique culture and organizational structure.

Description: This session discussion is about economic value of mutual companies, realization of economic value. policyholders' rights to value and implications for the management of mutuals. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: With just under 18 months to go until IFRS 17 takes effect for much of the global insurance industry, insurers are deep into their implementation journeys. There have been significant hurdles to overcome along the way, and many are now starting to test their newly-developed systems and processes through dry runs as they construct provisional opening balance sheets and income statements. The dry runs will be a key milestone for the program, but there are still significant challenges ahead. In this session, we will hear from industry practitioners, both on the direct-writer and reinsurance side of the industry, about their implementation experiences to date, where they are currently focusing their efforts, and what risks lie ahead.