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  • IFRS 17: Implications for Onerous Contracts
    IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...

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    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Update on International Accounting Standards for Insurers
    Update on International Accounting Standards for Insurers This article provides an overview of the latest IAS developments that affect insurers. Asset valuation;Derivatives;Discount ...

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    • Authors: Mark Freedman, Ludovic Antony
    • Date: Aug 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Brexit - What does it mean for U.S. insurers?
    Brexit - What does it mean for U.S. insurers? Following the referendum in the UK on June 23 the UK is likely to leave the EU in the near future. While the terms of this separation will not be ...

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    • Authors: Aisling Metcalfe, Michael Christopher Beck
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Can There Be More Than One Fair Value?
    Can There Be More Than One Fair Value? This article compares and contrasts existing and near future differences in fair value requirements between US GAAP and IFRS. The focus of this article is ...

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    • Authors: Albert Li, Patricia Matson, Hui Shan
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • OCI OK
    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard Research is a primary mission of the Financial Reporting Section and is the largest use of section dues. This scorecard will keep section members informed ...

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    • Authors: Samuel Keller
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; 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 status of past, current and future research projects pertaining to the Financial Reporting Section. Financial reporting 6442483494 6/1/2018 12 ...

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    • Authors: David C Armstrong, Ronora Stryker
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • Report on the International Actuarial Association
    Report on the International Actuarial Association Feature article discussing the actuarial response to the global financial crisis and the actuary’s influence on IFRS. Enterprise risk management= ...

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    • Authors: James Milholland
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Unbundling Derivatives And Other Policy Components In Transitional IFRS
    Unbundling Derivatives And Other Policy Components In Transitional IFRS Feature article discussing accounting for embedded derivatives. Derivatives;Generally Accepted Accounting Principles=GAAP; ...

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    • Authors: Douglas Robbins
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Insurance Accounting as a Black Hole
    Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect to life insurance company financial reporting issues. Acquisition expenses;Discount rates=Interest ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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