Description: This is the version of the SOA’s research report that appeared in the July 2008 issue of the Actuarial Practice Forum. This report presents modeling results of the possible impact of the IASB’s preliminary views of accounting for insurance contract liabilities on certain U.S. Life, health and annuity insurance products. This report presents comparisons of selected U.S. GAAP values to corresponding values of the proposed International Financial Reporting Standard IFRS results.

Description: Discusses the new Principles for Accounting Standards published in September 2009 by the Monitoring Board for the International Accounting Standards Committee Foundation - oversight group for the IASB, and provides other IASB updates for the July-September period.

Description: Current developments in IASB

Description: Presented at May 2005 Spring Meeting. Panelist discuss recent developments in international accounting standards for insurance and related activities of the International Actuarial Association.

Description: Discussion that reinsurance regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price products competitively

Description: This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.

Description: This document is composed of the questions and comments received to date on the initial report of the SOA’s research report on Financial Reporting for Insurance Contracts Under Possible Future International Accounting Standards.