Description: In this article, the authors recap the 2009 Asian IFRS.

Description: In this article, the author discusses Solvency II and Risk Management in Europe.

Description: Summarizes the Section's sponsored 2011 Annual Meeting sessions: business meeting, receptions and 3 programs - 'IFRS: The Future of Accounting for Insurance and its Implications', 'Where Enterprise Risk Management Meets Capital Management' and 'Managing Longevity and Mortality Risks and their Global Activities', plus some non-technical sessions on successful retirement.

Description: An article presenting updated results as of 12/2021 by using analgorithm that formed part of a paper presented at the AFIR-ERMColloquium which took place in Panama, in 2017. This article starts by proving that the conditions that have to be met in order for the formula to apply that were present in 12/2015 still hold.

Description: This article relates the experience of a retired actuary's volunteer's work in a USAID/Farmer to Farmer program. he work was to review the IFRS accounting treatment of a non-profit foundation based in Colombia.

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.

Description: The current life insurance development with a focus on the latest regulation change from actuarial perspective and its possible impact to the Vietnam industry.

Description: This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic.

Description: This article provides an update of the intense recent activity around the International Accounting Reporting Standards including the release of IFRS 4, the creation of the European Financial institution advisory group, exposure draft guidance for actuaries involved in financial reporting and the Penrose report focusing on the problems of U.K. Equitable Life.

Description: The article discusses practical PGAAP issues under China GAAP, e.g. product classification, unbundling, acquisition expense allocation, VOBA grouping.