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  • Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
    in product classification under China-GAAP and IFRS, • Unbundling of insurance contracts, • Allocation ... PRODUCT CLASSIFICATION UNDER THE 2010 AND 2013 IFRS 4 PHASE II EXPOSURE DRAFT There are minor differences ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: Jun 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Chairperson's Corner
    International Accounting Standards Board has issued IFRS 17, with the goal of valuing insurance obligations ... jurisdictions, thereby improving the comparability of IFRS financial statements among insurance organizations ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • December 2015 issue of The Financial Reporter
    looking at U.S. statutory, US GAAP, Canadian CALM, IFRS, and Market Consistent balance sheets. Recent section ... the intent, the IAA has a representative on the IFRS Advisory Council. This means that the IAA’s formal ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Purchase Accounting for Insurance Business Combination
    PRODUCT CLASSIFICATION UNDER THE 2010 AND 2013 IFRS 4 PHASE II EXPOSURE DRAFT There are minor differences ... under China-GAAP and that in the 2010 and 2013 IFRS 4 Phase II exposure draft (“2010 ED” and “2013 ED” ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: May 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter, March 2018, Issue 112
    FINANCIAL REPORTING SECTION 26 IFRS 17 Variable Fee Approach By Tze Ping Chng, Steve Cheung and Anson ... Building Blocks MARCH 2018 THE FINANCIAL REPORTER | 17 of indexed variable annuities. As such, the specific ...

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    • Authors: Society of Actuaries
    • Date: Mar 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • FASB Update
    financial instrument accounting standard, IFRS 9, in 2014. IFRS 9 covered three areas of financial instrument ... REPORTER SEPTEMBER 2016 THE FINANCIAL REPORTER | 17 that the asset amortized cost value used for net ...

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    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    and term life insurance under U.S. SAP, US GAAP, IFRS, CALM and market-consistent bal- ance sheet approaches ... reserves, targeted US GAAP changes, and the new IFRS for insurance products. Work on this project is ...

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    • Authors: James S Hawke
    • Date: Dec 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting Research Update
    and term life insurance under US SAP, US GAAP, IFRS, CALM, and market- consistent balance sheet approaches ... reserves, target changes to US GAAP, and the new IFRS for insurance products. The Financial Reporting ...

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    • Authors: David C Armstrong, Ronora Stryker
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • Financial Reporting Research Update
    and term life insur- ance under US SAP, US GAAP, IFRS, CALM, and market-con- sistent balance sheet approaches ... reserves, targeted US GAAP changes, and the new IFRS for insurance products. Work has just begun on ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner: Section Priorities for 2016
    Mangini • US Statutory Update, US GAAP Update, and IFRS Hot Top- ics—to cover all the bases. • PBR: Ask ... management. We will round out our webcasts with one on IFRS and another on Professionalism. We have an ambitious ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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