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This Time is Different!
the residual (or single) margin for changes in mortality, morbidity and similar non-financial assumptions; ... pre- sentations endorsing the proposal. Around the table there was general agreement that the proposal had ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Details, Details
Details, Details Quarterly progress on IASB's Insurance Contract Project. International Accounting ...- Authors: Henry Siegel
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- 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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Report on the International Actuarial Association
Report on the International Actuarial Association Article discussing the International Actuarial ... discussing the International Actuarial Association's meeting in November 2008. Discount rates=Interest ...- Authors: James Milholland
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, ... Accounting Standards Board’s (IASB) and of the Financial Accounting Standards Board’s (FASB) approach to revenue ...- 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>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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A Few Thoughts About Tax Reform
the appropriate method is used, you may use any mortality or interest assumption allowed by the method ... practice area—Health, Life & Annuity, and LTC. The resource, while U.S. focused, is intended to provide ...- Authors: Pamela Hutchins, Mark C Rowley
- Date: Jun 2018
- 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 Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment
premium and the direct insurers assume a lower mortality rate are studied. IMPACT ON TERM LIFE PRODUCT ... Pricing mortality rate: 70 percent “CIA 8692” mortality table. • Valuation mortality rate: ...- Authors: Yao Emily Zhang
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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Almost Success!
Almost Success! Describes current developments in the IASB's Insurance Contracts Project. ... Describes current developments in the IASB's Insurance Contracts Project. International Accounting ...- Authors: Henry Siegel
- Date: Jun 2016
- Competency: Professional Values>Practice expertise
- 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 Time of Preparation
A Time of Preparation Chairperson's Report- summarizing education and research activities for 2016 ...- Authors: Leonard Mangini
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Continuing Education
“standard” can be a maximum of 30 percent of expected mortality or more. Those at the top of the range may have ... 25 investment performance.4 A pure variable annuity would be an example of such a contract. The staff ...- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; 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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Financial Reporting Section News March 2012
three popular accounting systems (US GAAP, IFRS and U.S. statutory) revealed: US GAAP: A Sept. 30, 2010 ... or loss) within IFRS.” U.S. Statutory: Instructions for preparing the U.S. statutory statement include ...- 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]