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International Accounting Standards - Current Developments
Speaking with me is Jesse Schwartz, who is the U.S. Life Actuarial Leader with Watson Wyatt Insurance ... Accounting Standards—Current Developments 3 annuity (SPDA) would be considered insurance just because ...- 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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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 ... received to date on the initial report of the SOA’s research report on Financial Reporting for Insurance ...- 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]
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No-See-Ums
contracts were identical. How this will affect U.S. policies re- mains to be seen. In addition, the ... without a specific term (e.g., for an immediate annuity)? One suggestion is that if the max- imum life ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Spring Cleaning
could then display those rates in a simple graph or table that could be easily understood. To facilitate ... significant changes in the kind and degree of mortality risk, morbidity risk or other insur- ance risk ...- Authors: Henry Siegel
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- 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]
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Pension Accounting Changes
43 NOVEMBER 2007 | INTERNATIONAL NEWS | 15 S tandards for accounting for pension andpost-retirement ... Reality At the end of 2006, employers following U.S. accounting standards were faced with a new set ...- Authors: Catherine Anne Robertson
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Life Insurance Valuation Models for IFRS Insurance Phase II
volatility due to revising reserve interest, mortality, lapse or other assumptions: • Doesn’t volatility ... Amortized Cost The Amortized Cost model is IAS 39’s amor- tized cost for financial instruments, which ...- Authors: Brian Holland
- Date: Nov 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Pension Accounting Changes—Volume 2
were consistent with the changes included in the U.S. Financial Accounting Standards Board’s (FASB) Statement ... since the U.S. FASB had also announced plans to converge with IFRS, the Canadian and the U.S. standards ...- Authors: Catherine Anne Robertson
- Date: Apr 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report on the Los Angeles Meeting of the IAA
key respects. Actuaries in Canadian companies and U.S. actuaries working for foreign-owned companies, ... for example, will use IFRS. Actuaries for U.S. companies will use US GAAP. To be sure, US GAAP will ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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The Mini-Series Continues
By Frank Clapper 33 AG 33—Non Elective, Non Mortality—Update By John Blocher 34 Report on the IAA ... not have to be to the same assumption (e.g., a mortality loss could be followed by an expense gain) so ...- Authors: Henry Siegel
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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A Retrospective Look at History
little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]