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  • IFRS 17: PAA and Related Disclosure Requirements
    Chan and Edwin Kwok The Financial Reporter, June 2021 After a very long journey, the International Accounting ... IFRS 17 replaces IFRS 4 that was issued in 2004. The overall objective is to provide a more useful and ...

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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)
  • 2022 Reinsurance News Best Article
    Best Article The article “IFRS 17, Economic Volatility, and Reinsurance” (IFRS 17, Economic Volatility ... Volatility, and Reinsurance | SOA) was designated the best article published in Reinsurance News in 2022. It looks ...

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    • Authors: Dirk Nieder
    • Date: Mar 2023
    • Competency: Communication
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance; Reinsurance>Financial reporting for reinsurance
  • Financial Reporting Section News March 2012
    2012, newsletter. Accounting standards;Arbitrage;Economic capital;Financial Accounting Standards Board=FASB;Generally ... Financial Reporting Standards=IFRS;National Association of Insurance Commissioners=NAIC;Risk adjustment;Securities ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; 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 ... (VFA) and provides an illustrative example on the measurement model logic. CSM;VFA;IFRS 17 6442481738 ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Mar 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Session 047: Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion
    Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion This session will ... practices for the preparation of the actuarial memorandum that supports the statement of actuarial opinion ...

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    • Authors: Deana Bell, Annette James, Jacqueline Lee
    • Date: May 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Health & Disability>Health care
  • Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
    Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating ... g. declared credited rates) under IFRS 17. Some of the questions that are answered include classification ...

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    • Authors: Bruce Rosner, Kyle Stolarz
    • Date: Jun 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
  • IFRS 17 Variable fee approach
    IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee ... (VFA) and provides an illustrative example on the measurement model logic. IFRS 17;VFA;CSM 6442484347 ...

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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]
  • Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    is an extension of the Society of Actuaries' November 2010 research project on the financial reporting ... reporting effect of IASB’s exposure draft on the accounting of liabilities for term life and long term care ...

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    • Authors: Sam Gutterman, Randy Tillis
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Revisions to the SOA’s GI Textbooks
    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important updates ... Anthony Cappelletti and Scott Lennox The SOA’s textbook Fundamentals of General Insurance Actuarial Analysis ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
    Editor’s note: The references marked by { } represent the text or extraction from the IFRS 17 Standard ... 2020 IFRS 17 Standard). After a very long journey, the International Accounting Standards Board (IASB) issued ...

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    • Authors: Tze Ping Chng, Fung-Yee F Chan
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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