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From Those Wonderful Folks Who Brought You The Subprime Crisis
negotiating international treaties on behalf of the U.S. insurance industry. This could include both accounting ... the possibility of a federal role in negotiating U.S. standards for accounting and solvency could have ...- Authors: Henry Siegel
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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A Retrospective Look at History
little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Respect
Financial Reporting Section R E S P E C T By Henry Siegel 1 R E S P E C T By Henry Siegel 2 Clarification ... | DECEMBER 2012 | The Financial Reporter R E S P E C T | fRoM pagE 1 issued previously and how ...- Authors: Henry Siegel
- Date: Jan 2013
- Competency: Professional Values>Ethical standards; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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(Incredible, Unbelievable)
(Incredible, Unbelievable) Current developments in IASB Accounting Standards;International Accounting ... insurance contract, as is of- ten the case in the U.S. for certain variable annuities, the entity would ...- Authors: Henry Siegel
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; 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]
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So Where Are We Now?
So Where Are We Now? Feature article discussing the latest FASB and IASB developments. ... this was meant to cover things like changes in mortality assumptions. Some readers, however, have interpreted ...- Authors: Henry Siegel
- Date: Dec 2013
- Competency: Communication>Written communication
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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10 Things I Think About the New Insurance Contracts IFRS
10 Things I Think About the New Insurance Contracts IFRS Summarizes reaction to the new IFRS on ... You need to understand, for instance, whether mortality ex- perience is better or worse than expected ...- Authors: Henry Siegel
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; 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]
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Convergence Once Again
really so important that compromise was impossible. Table 1 identifies the four major issues that the boards ... 10 percent), and if we had to return to includ- Table 1: Major Outstanding Disagreements Between IASB ...- 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]
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Sub-Atomic Accounting
the assets and the amounts paid to policyholders. U.S.-style participating contracts and universal life ... That Are Affected by Asset Returns (e.g., UL and U.S.-Style Par Contracts) The boards tentatively decided ...- Authors: Henry Siegel
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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A Quarter Where “Nothing” Happened
A Quarter Where “Nothing” Happened Discussion of financial regulatory activities from January ... directed staff to develop a plan on how to transition U.S. entities to IFRS. This could be done either as ...- Authors: Henry Siegel
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting