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  • Optional Federal Charter OFC – Another Acronym, Another Concern
    Productive Meeting Indeed! by William M. Sayre 17 Lapse Experience Under Lapse-Supported Policies: ... predicted that international accounting standards (IFRS), including reserve standards, will replace US ...

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    • Authors: Norman E Hill
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Public Policy
  • Economic Scenario 1992
    Economic Scenario 1992 This presentation is a panel discussion from the 1991 Annual ... From the Record of Society of Actuaries, Volume 17, No. 4A. Capital markets=Stock market;Discount rates=Interest ...

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    • Authors: Kenneth W Stewart, Peter G Munro, Paul W Boltz
    • Date: Oct 1991
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics; Global Perspectives
  • Pension Accounting Changes—Volume 2
    under International Financial Reporting Standards (IFRS) for years begin- ning on or after Jan. 1, 2011 ... in a few years during the planned transition to IFRS. The AcSB further justified the decision as, since ...

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    • Authors: Catherine Anne Robertson
    • Date: Apr 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Life Insurance in Vietnam
    are currently 18 life insurers in Vietnam, with 17 of them foreign insurers and only one predominately ... Jul -16 Se p-1 6 No v-1 6 Jan -17 Ma r-1 7 Ma y-1 7 Jul -17 Se p-1 7 No v-1 7 Jan -18 Bond ...

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    • Authors: Albert Li
    • Date: May 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • Brexit: What Does It Mean for U.S. Insurers?
    well-embedded process by the time separation occurs. IFRS/IASB guidance The International Accounting Standards ... rently drafting a new insurance contracts standard (IFRS 17) that is expected to be finalized in the first ...

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    • Authors: Aisling Metcalfe, Michael A P Beck
    • Date: May 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Actuary of the Future
    • Topics: Actuarial Profession>Professional development
  • International Actuarial Association Report
    on International Financial Reporting Standard (IFRS) 4 to reflect chang- es resulting from the new standard ... proposed new standard is only a little dif- ferent from IFRS 4 on this topic. In fact the committee hopes to ...

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    • Authors: James Milholland
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
  • Is This Correction Good For Life Insurance
    mar- kets can remain irrational? 5. The future. IFRS. 10-year U.S. Treasury Rates Product Matters ... 1930s, or Japan more recently. 5. The future. IFRS. Current accounting framework for most U.S. life ...

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    • Authors: Rostislav Zilber
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Annuities>Investment strategy - Annuities; Life Insurance>Investment strategy - Life Insurance
  • Emerging Global Capital Standards for Insurance
    liability”). Reserves established under the rules of GAAP/IFRS accounting and prudential regulatory frameworks ... quantitative field tests. MAY 2016 INTERNATIONAL NEWS | 17 Emerging Global Capital… The ICS, which is a ...

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    • Authors: Elizabeth Dietrich, Ian Adamczyk
    • Date: May 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Leadership>Influence; Professional Values>Public interest representation
    • Publication Name: International News
    • Topics: Enterprise Risk Management>Systemic risk; Finance & Investments>Economic capital; General Insurance (Property & Casualty)>Capital - General Insurance; Global Perspectives>Global markets; Global Perspectives>Multinational companies; Life Insurance>Capital - Life Insurance
  • Product Trends Around the World
    Product Trends Around the World The world around us keeps changing F.A.S.T. propelling life ... offerings. Authoritative: Solvency II, New GAAP, IFRS 17, new U.S. Valuation Manual regulations, tax changes ...

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    • Authors: Joshua Dobiac, Elena Stoyanova Tonkovski
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Product Matters!
    • Topics: Global Perspectives>Global markets; Life Insurance>Product development - Life Insurance
  • International Accounting Standards - Current Developments
    Financial Reporting Standard (IFRS) 4 is applicable for Phase I. First, IFRS 4 contains rules for what's ... insurance contracts under IFRS even if they're not under U.S. GAAP. Secondly, IFRS 4 says that if the contract ...

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    • Authors: Mark Freedman, Jesse M Schwartz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]