Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Continuing Education
    Continuing Education Report of quarterly IASB Discussions Accounting Standards;International ... issue dealt primarily with contracts that have a direct relation between participating payments and FEBRUARY ...

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    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Brexit - What does it mean for U.S. insurers?
    Brexit - What does it mean for U.S. insurers? Following the referendum in the UK on June 23 the UK ... companies and as such the Brexit will have no direct impact on its membership, although Brexit will ...

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    • Authors: Aisling Metcalfe, Michael Christopher Beck
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Spring Cleaning
    Insurance Contracts. Segregated Assets Related to Direct Performance Linked Insurance Contracts The board ... decided the following: 1. The liability for “direct performance linked insur- ance contracts” and ...

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    • Authors: Henry Siegel
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • This Time is Different!
    This Time is Different! If you’ve been reading my columns for a while, you have no doubt ... service contracts that provide service as their primary purpose, and that meet all of the following criteria: ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Insurance Accounting as a Black Hole
    Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect ... portfolio of insurance contracts should be all the direct costs that the insurer will incur in acquiring ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance