Description: Chairperson’s column discussing current events in financial reporting focusing on IFRS accounting proposals for insurance contracts.

Description: In this article, the author discusses the impact of moving to International Accounting Standards in Taiwan.

Description: FASB has provided broad guidance for application of long-duration targeted improvements (LDTI) in Actuarial Standards Update 2018-12 for U.S GAAP financial reporting. However, the broad guidance provided leads to several interpretations and technology, data and system implementation challenges. During this session, the presenters will focus on sharing the technology, system and data challenges and insights gathered from their FASB LDTI implementation journey, including lessons learned from collaboration with other discipline areas and stakeholders such as finance, investment and IT. The presenters will also discuss methods to overcome challenges and go beyond compliance.

Description: Key performance indicators (KPIs) are essential in order to monitor and communicate a life insurance companies’ financial results, and effectively manage the business. This presentation will illustrate how the currently used KPIs may develop and evolve with the adoption and implementation of IFRS 17. Will the IFRS 17 insurance revenue be an appropriate measure for growth? Will the profitability and new business value measures be different? The panelists will discuss the implications of IFRS 17 on the existing KPIs and the possible changes that may lay ahead

Description: Article announcing an upcoming monograph which will deal with methods for determining an appropriate rate of discount for financial reporting under international accounting standards.

Description: This scorecard informs section members about research projects in progress and recently completed that are sponsored or co-sponsored by the section.

Description: Chairperson's Report- summarizing education and research activities for 2016 focusing on regulatory change including PBR and

Description: Quarterly Report on IFRS Developments.

Description: In light of the recent activity around the International Financial Reporting Standards IFRS, this article describes events that have happened in the past month or are imminent.

Description: This paper considers the question of whether the growth in the size of financial statements witnessed over the last several years has yielded an increase in the quality of disclosure around issues of financial risk and to what extent this disclosure is satisfying the perceived needs of readers of the financial statements, as represented by the investment analyst community.