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International Accounting Standards for the Insurance Industry
standards. The IASs are not intended to replace U.S. (IASC). The IASC is a body similar in current plan ... plan is to have IASC staff begin GAAP for U.S. companies. However, role and operation to the FASB in ...- Authors: Bruce Moore
- Date: Feb 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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IFRS 17: Implications for Onerous Contracts
onerous at initial recognition (if any) from the protable group of contracts. The IASB determined that the ... cannot be onerous [IFRS 17.68]. In- stead of protable or onerous contracts, IFRS 17 views them as the ...- Authors: Hung Pan Cheung
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17: PAA and Related Disclosure Requirements
IFRS 17, fundamental changes are expected on insurer’s financial statement preparation, presentation and ... approved within the entity’s governance structure, and agreed with the entity’s auditor. It is also important ...- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; General Insurance (Property & Casualty)
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Reinsurance Considerations in Developing an Insurance Accounting Standard
insurance contracts By Leonard J. Reback 16 U.S. ORSA Developments By Seong-min Eom 21 pBA Corner ... Best Estimate Value Investment Yield 6 percent Mortality 75 percent 2001 CSO Lapse 5 percent annually ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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IFRS 17: Introduction to Subledger System
calculation and posting logic based on the insurer’s own specific requirements. Report generation: define ... the maturity of the system solution and the insurer’s understanding of the system). With limited time and ...
- Date: May 2021
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Introduction à l’exposition au risque de crédit des assureurs-vie
durée de vie prévue de l’instrument financier. Il s’agit d’une meilleure estimation sans biais avec tous ... vie. Le mouvement de l’écart de crédit à lui seul, s’il n’est pas indicatif ou plutôt causé par des variations ...
- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Insurance Accounting on One Foot
consistent set of discount rates (risk-free like U.S. government bonds) was the right set of rates. ... people heard a single rate as is used in current U.S. GAAP or statutory accounting. What was meant, ...- Authors: William Hines, Henry Siegel
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]