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Introduction to Pillars One and Two for Insurers
Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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Guaranteed Annuity Options or a Fine Mess
Guaranteed Annuity Options or a Fine Mess This article discusses the problems created by the options in unit-linked annuities in the UK, variable annuities in the US and segregated fund contracts ...- Authors: Mary Hardy
- Date: Nov 2004
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Annuities; Global Perspectives
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Risk Analytics Symposium: Actuarial Perspectives on Climate Change
Risk Analytics Symposium: Actuarial Perspectives on Climate Change The Risks Analytics Symposium 2022: Actuarial Perspectives on Climate Change was a hybrid half-day event where university ...- Date: May 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Expanding Horizons
- Topics: General Insurance (Property & Casualty); Global Perspectives
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SOA International Experience Survey—Embedded Value Financial Assumptions
SOA International Experience Survey—Embedded Value Financial Assumptions This newsletter discloses the results of a survey of embedded value financial assumptions used by insurance companies.- Authors: Charles Carroll, William R Horbatt, Dominique Lebel
- Date: Nov 2007
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Finance & Investments>Embedded value; Global Perspectives
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SOA International Experience Survey – Embedded Value Financial Assumptions
SOA International Experience Survey – Embedded Value Financial Assumptions The purpose of this survey is to provide international actuaries with benchmark assumption data. Assumptions;Discount ...- Authors: Charles Carroll, William R Horbatt, Dominique Lebel
- Date: Feb 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Product Matters!
- Topics: Experience Studies & Data; Global Perspectives
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Refocus 2008 Recap
Refocus 2008 Recap This article provides a review of the topics discussed at Refocus 2008. Embedded value;Longevity; 10696 8/1/2008 12:00:00 AM ...- Authors: Richard Jennings
- Date: Aug 2008
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Global Perspectives; Reinsurance
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Actuaries Respond To IASC Issues Paper
Actuaries Respond To IASC Issues Paper This article discusses actuarial support for an international accounting regime designed to meet the dual objectives of: • Generating a realistic view of ...- Authors: Sam Gutterman
- Date: Jan 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Editor’s Note
Editor’s Note In this article the editor of International Section News, May 2000, Issue No. 22, provided a brief summary of the issue's articles. Articles described include ones on ...- Authors: James Makin
- Date: May 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Global Perspectives