Description: Excel spreadsheet showing a FAS 133 numeric example from this session of the 2010 U.S. GAAP & IFRS conference held in New YorkProduct.

Description: A Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various recognition and measurement components considered in accounting for insurance contracts and identifies issues that are still under consideration. This article summarized the main proposals in the Paper and emphasizes those issues where the views of the IASB are not uniformly accepted.

Description: This session 33 OF of the 2004 Valuation Actuary Symposium is an opportunity for participants' questions to be addressed by the experts in the field. Questions may be raised by the participants from the floor and by the moderator and panelists as well.

Description: This article is based on a seminar about international financial reporting standards IFRS sponsored by the Society of Actuaries and Ernst & Young LLP on November 30 and December 1, 2004.

Description: Article explores two very different approaches that are currently being considered for use in projecting credited rates on interest sensitive products and show how they can be reconciled with one another.

Description: Presented at May 2005 Spring Meeting. Panelist discuss recent developments in international accounting standards for insurance and related activities of the International Actuarial Association.