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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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New Year's Resolutions (again)
New Year's Resolutions (again) Review of IFRS developments for the past quarter accounting ... where the actual claim or policy is unknown. The primary example of this is, of course, for the Incurred ...- Authors: Henry Siegel
- Date: Dec 2014
- Publication Name: The Financial Reporter
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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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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]
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Group ASO and Minimum Premium Plans
should not go up as fast as the cost of medical care goes up ? MR. SWERDLOW: If we use the percentage ... fiting through virulent cost inflation on medical care at a rate that out- paces the normal cost inflation ...- Authors: Alan D MacLennan, Henry Siegel, Laurence Swerdlow, Stephen E White
- Date: May 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability; Public Policy
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Insurance Accounting as a Black Hole
Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect ... portfolio of insurance contracts should be all the direct costs that the insurer will incur in acquiring ...- Authors: Henry Siegel
- Date: Sep 2011
- Competency: 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 Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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Sub-Atomic Accounting
Sub-Atomic Accounting Summarizes the discussions over the past quarter between the IASB and the ... however, is that for contracts like long term care, there is a potentially long distance between the ...- Authors: Henry Siegel
- 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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Recent Activity of the Life Practice Council
Recent Activity of the Life Practice Council Members of the Life Practice Council of the American ... to be at the meeting. We're going to try to get direct reports as much as we can. The panel consists ...- Authors: David J Christianson, Arnold Dicke, James Hohmann, Donna Claire, William C Koenig, Cande Olsen, Craig R Raymond, Walter Rugland, Henry Siegel, Robert E Wilcox, Christine M. Cassidy
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations