Description: This article highlights some key implications for onerous contracts under IFRS 17.

Description: Standards for accounting for pension and post-retirement plans around the world are changing. The ultimate goal is a global standard to replace International Accounting Standard 19 IAS 19. The changes in the United States to reflect the global standard fall under their Statements of Financial Accounting Standards SFAS.

Description: Second article in a series on pension accounting changes. This article will concentrate on updating the status of global convergence in Canada and also look at changes proposed in the International Accounting Standard, IAS 19.

Description: This article provides an overview of the latest IAS developments that affect insurers.

Description: This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those contracts that are measured by the building blocks approach under the emerging new standards for insurance that are being developed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) of the United States.

Description: This article provides an summary of the new IFRS 17 standard and some of the challenges that companies should must consider as they explore implementation.

Description: Article from The Financial Reporter on the fifth Pan-American Actuarial Congress that took place in the beautiful city of Buenos Aires, Argentina.

Description: Discusses the meeting of the Accounting Committee of the International Actuarial Association in March.

Description: Feature article that summarizes the events of the recent International Actuarial Association IAA meeting.

Description: This article includes updates on the IASB, the ACSEP publications for education on IFRS for insurance and the development of model standards - International Standards of Actuarial Practice.