Description: This paper considers the question of whether the growth in the size of financial statements witnessed over the last several years has yielded an increase in the quality of disclosure around issues of financial risk and to what extent this disclosure is satisfying the perceived needs of readers of the financial statements, as represented by the investment analyst community.

Description: Article announcing an upcoming monograph which will deal with methods for determining an appropriate rate of discount for financial reporting under international accounting standards.

Description: This scorecard informs section members about research projects in progress and recently completed that are sponsored or co-sponsored by the section.

Description: Market consistent valuations require path-dependent discounting for scenarios. IFRS 17's requirement to discount best-estimate cashflows using locked-in rates could give non-sensical results in many instances. This article describes a technique for calibrating each of the scenario's cashflows so that they can be discounted with other discount factors or curves without distorting the value of underlying options and guarantees.

Description: Describes the changes in insurance regulation on both an international and US perspective.

Description: The International Accounting Standards Board IASB is working to finalize reporting standards for insurance and investment products. Companies domiciled in European Union countries will be required to report financial statements under International Accounting Standards IAS in the near future. From Session 9PD of the 2004 Boston Valuation Actuary Symposium.

Description: Summarizes reaction to the new IFRS on insurance contracts

Description: Quarterly progress on IASB's Insurance Contract Project.

Description: Read the September 2017 issue of The Financial Reporter published by the Financial Reporting Section.

Description: A description of the changes brought about by the tax reform in December 2017.