Description: Read the October 2017 issue of Expanding Horizons published by the Education and Research Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: View the Archive Spring 2017: Life Finance and Valuation Exam - U.S.

Description: Overview of developments leading to IFRS accounting standard IFRS 17.

Description: The SOA has completed its study of IFRS accounting impacts on popular U.S. products.

Description: View the IFRS 17 Insurance Contract Examples.

Description: As IFRS 17 Insurance Contracts casts its net wide, reinsurers find themselves sailing toward new horizons of financial reporting. The transition to IFRS 17 is not just a regulatory compliance exercise but a transformational journey that reshapes the financial reporting landscape for reinsurers. The enhanced disclosure requirements, the granular contract-level accounting, and the measurement consistency across different reinsurance contracts promise to unveil a clearer financial picture. Yet, these new reporting waters could be choppy, demanding a sturdy understanding and application of IFRS 17's principles. This article describes benchmarking of IFRS 17 information provided at HY 2023 for four reinsurers.

Description: Archive Spring 2017: Admission Requirements

Description: This article highlights some key implications for PAA and Related Disclosure Requirements under IFRS 17.

Description: The IAA has published a textbook-sized monograph on implementing risk adjustments under IFRS 17. This monograph will be helpful to those calculating the risk adjustment and those who want to know what the risk adjustment represents and how if affects period to period reporting.