Description: Feature article describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in May 2013.

Description: Analysis of movement in the lialbity, or reconciliation of the beginning and ending lialbity under proposed IFRS for insurance contracts, why it's important and the significance to actuaries, insurers and users of financial statements.

Description: The author explores the implications of the International Financial Reporting Standard (IFRS), both for companies that will need to report under this standard and for companies that will not need to report but will still be affected by its implementation.

Description: Feature article giving updates on the International Actuarial Association’s activities which include efforts to create global actuarial standards.

Description: An essay on example of how actuaries have influenced accounting

Description: report on the IAA

Description: This session from the 1995 SOA Boston Meeting describes the expansion and consolidation of the U.S., Canadian and Mexican life insurance industries and the discusses the top players in the insurance industry in the world and their market share. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: The panel discussed the accounting profession's attempts to codify an area that has long been subject to a wide variety of practice. Topics covered: 1. Accounting under the various methods of acquisitions: pooling of interests, purchase of stock, assumption reinsurance, indemnity reinsurance. 2. Benefit reserve approaches under Statement of Financial Accounting Standards 60 within the context of defined-valuation premium approach versus defined-initial reserve approach. 3. Approaches to determination of discount rate for the present value of future profits and purchase date 4. Effect of differing levels of goodwill on earnings accretion versus dilution.

Description: Article discussing the International Actuarial Association's meeting in November 2008.

Description: Relates actuarial discussions at a special meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s exposure draft, Insurance Contracts.