Description: The author explores the implications of the International Financial Reporting Standard (IFRS), both for companies that will need to report under this standard and for companies that will not need to report but will still be affected by its implementation.

Description: Feature article discussing the changes the International Accounting Standards Board’s new accounting standard will bring.

Description: This session at the SOA 1990 Hartford Spring Meeting is about statutory and GAAP financial reporting activities of the NAIC, Financial Accounting Standards Board, Actuarial Standards Board, American Academy of Actuaries, American Institute of Certified Public Accountants, SEC, and the SOA Committee on Actuarial Principles.

Description: Feature article giving updates on the International Actuarial Association’s activities which include efforts to create global actuarial standards.

Description: This article includes updates on the IASB, the ACSEP publications for education on IFRS for insurance and the development of model standards - International Standards of Actuarial Practice.

Description: This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those contracts that are measured by the building blocks approach under the emerging new standards for insurance that are being developed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) of the United States.

Description: This presentation, session number 5PD, took place at the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago. This session focuses on the Generally Accepted Accounting Principles, ‘GAAP,’ methods and standards of practice applicable to accounting for purchase of a block of business. The panelists discuss working with investment bankers and others, presentation and determination of actuarial opening balance sheet items such as benefits reserves and present value of future profits, actuarial appraisal values, impact of synergies, management initiatives, expense savings, projection of GAAP profits, various accounting issues, and applicable Actuarial Standards of Practice. Discussion from participants is included. From the Record of the Society of Actuaries, Volume 26, No. 3. Possible keywords: VOBA=value of business acquired PGAAP=purchase GAAP accounting Actuarial appraisal

Description: Feature article, second part in a series, about the International Accounting Standards Board’s (IASB) and of the Financial Accounting Standards Board’s (FASB) approach to revenue recognition related to International Financial Reporting Standards (IFRS) for insurance contracts.

Description: Relates actuarial discussions at a special meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s exposure draft, Insurance Contracts.

Description: Discusses the meeting of the Accounting Committee of the International Actuarial Association in March.