Description: Now that foreign filers can use the IFRS as their basis for financial reporting without any reconciliations to US GAAP, it is now important to stay abreast of international financial regulatory developments. This article discusses one of the most important developments - the issuance of the Discussion Paper, Preliminary Views on Insurance Contracts by the IASB.

Description: This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is to change the accounting standards for financial instruments. This project will affect the accounting for many of the assets that back insurance contracts.

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: Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section.

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

Description: Considerations when developing internal models for use in Solvency II.

Description: 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 26 – 'Presentation Workshop' held at the 2011 SOA International Financial Reporting for Insurers Seminar in Hong Kong. This spreadsheet facilitated the objectives of the workshop which focused on building the statement of comprehensive income using the exposure draft approach.

Description: Summarizes reaction to the new IFRS on insurance contracts

Description: Quarterly progress on IASB's Insurance Contract Project.

Description: Read the September 2017 issue of The Financial Reporter published by the Financial Reporting Section.