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  • IASB Exposure Draft on Insurance Contracts
    IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the major components of the new accounting standard, including the guidance it provides regarding how ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • 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]
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • 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
  • Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective
    Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective Purchase accounting for insurance business combinations under China-GAAP from an actuarial ...

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    • Authors: Vincent Y Y Tsang, Zhenping Fu
    • Date: Jan 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Convergence Once Again
    Convergence Once Again Feature article discussing the latest actions of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). ;; Financial ...

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    • Authors: Henry Siegel
    • Date: Sep 2012
    • 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]
  • Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment
    Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment Feature article discussing the changes IFRS 4 Phase II will have on reinsurance ...

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    • Authors: Yao Emily Zhang
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • Continuing Education
    Continuing Education Report of quarterly IASB Discussions Accounting Standards;International Accounting Standards Board [IASB];International Financial Reporting Standards [IFRS] 6442462342 6/1/ ...

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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]
  • Residual Margins Workshop
    Residual Margins Workshop 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 23 – Residual Margins Workshop held at the ...

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    • Authors: J Duran
    • Date: Aug 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; 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
  • Almost Success!
    Almost Success! Describes current developments in the IASB's Insurance Contracts Project. International Accounting Standards Board=IASB;International Financial Reporting ;Accounting ...

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    • Authors: Henry Siegel
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • International Accounting Standards-Current Developments
    International Accounting Standards-Current Developments This session at the SOA 2004 Annual Meeting covers the status of recent developments in international accounting standards for insurance, ...

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    • Authors: Mark Freedman, Sam Gutterman, Henry Siegel, Tricia O'Malley
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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