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A Retrospective Look at History
A Retrospective Look at History Developments in IFRS International Accounting Standards ... measurement of cer- tain assets underlying contracts with direct participating fea- tures, measuring the CSM on ...- 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]
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The Risk Adjustment—Accounting Perspectives
benefits, including participating features, and direct expenses, including acquisition costs. Inflows ... is potentially a significantly lower amount than direct costs at the portfolio level. 22 | MARCH ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
- 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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Practical Considerations To Implement And Productionalize VM-20
Practical Considerations To Implement And Productionalize VM-20 Discussing human resource, computing ... dictions that represent at least 75 percent of direct premiums to adopt the new Standard Valuation Law ...- Authors: Jason Kehrberg
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts
Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts Feature ... are developed, “it is not possible to perform direct back tests to assess retrospectively whether a ...- Authors: Christopher D O'Brien
- Date: Dec 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]
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Implementation Perspectives On Solvency II Internal Model Standards
Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... independence when the model owner also acts as a primary validator. Segregation of duties is of particular ...- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- 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]
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Questions
Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- 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]; Reinsurance>Financial reporting for reinsurance
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Communication
Communication Update of IFRS Developments Accounting standards;International Accounting Standards ... mates of fulfillment cash flows for an underlying direct insurance contract that are recognized immediately ...- Authors: Henry Siegel
- Date: Sep 2014
- Competency: Communication
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Management skills; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Continuing Education
Continuing Education Report of quarterly IASB Discussions Accounting Standards;International ... issue dealt primarily with contracts that have a direct relation between participating payments and FEBRUARY ...- 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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Communicating Under Revised Insurance Accounting Proposals
Communicating Under Revised Insurance Accounting Proposals Article discussing how U.S. insurance ... These actions may often incur cost, but show no direct earnings benefit in current conditions. Being ...- Authors: Brian Paton
- Date: Sep 2011
- Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Spring Cleaning
Insurance Contracts. Segregated Assets Related to Direct Performance Linked Insurance Contracts The board ... decided the following: 1. The liability for “direct performance linked insur- ance contracts” and ...- 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]