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  • Questions
    Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting standard. Accounting standards;financial reporting; ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • An International Financial Reporting Standards - IFRS - Phase II Discussion Paper Primer
    An International Financial Reporting Standards - IFRS - Phase II Discussion Paper Primer A Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Dec 2007
    • 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]
  • Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
    Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies Provides an overview of SFAS 60, 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by ...

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    • Authors: Donovan North
    • Date: Aug 2002
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
  • Country Focus: Euroland
    Country Focus: Euroland In this article, the author discusses Solvency II and Risk Management in Europe. Asset liability management=ALM;Derivatives;International Accounting Standards Board=IASB; ...

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    • Authors: Matthew Clayton Modisett
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • IAA Discount Rate Project Wrap-Up
    IAA Discount Rate Project Wrap-Up Feature article discussing the International Actuarial Association’s three-year Discount Rate Project. International Accounting Standards=IAS;International ...

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    • Authors: Frank Grossman
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation
    The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation The author speculates that the world wide promulgation of fair value accounting standards will make the normal shape of ...

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    • Authors: Jeremy Gold
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • A Conversation About IFRS
    A Conversation About IFRS A roundtable discussion of the new international accounting standards and the possible implications for all insurers. Accounting standards;International Accounting ...

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    • Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Update on International Accounting, March 2004
    Update on International Accounting, March 2004 This article provides an update of the intense recent activity around the International Accounting Reporting Standards including the release of IFRS ...

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    • Authors: William Hines
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Report On The International Actuarial Association
    Report On The International Actuarial Association Relates actuarial discussions at a special meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s ...

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    • Authors: James Milholland
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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