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International Accounting Standards
International Accounting Standards Panelists discuss: [1] the basics of the principles of the International Accounting Standards [IAS], [2] earnings volatility in a fair-value environment, [3] ...- Authors: David Congram, Mark Freedman, Elizabeth Rogalin
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the International Actuarial Association who met in Nassau, the Bahamas. Discussions ...- Authors: James Milholland
- 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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PBA Corner
PBA Corner Information regarding the Economic Scenario Generator to be used when calculating Principle-based reserves and implementing VM20. ;; Accounting standards; Life insurance; Financial ...- Authors: Karen Rudolph
- 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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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting
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Pension Accounting Changes
Pension Accounting Changes Standards for accounting for pension and post-retirement plans around the world are changing. The ultimate goal is a global standard to replace International ...- Authors: Catherine Anne Robertson
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Pension Accounting Changes—Volume 2
Pension Accounting Changes—Volume 2 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 ...- 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]
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Reinsurance Considerations in Developing an Insurance Accounting Standard
Reinsurance Considerations in Developing an Insurance Accounting Standard This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Report on the International Actuarial Association: International Standards of Actuarial Practice and International Actuarial Notes
Report on the International Actuarial Association: International Standards of Actuarial Practice and International Actuarial Notes Feature article giving an update on the International Standards ...- Authors: James Milholland
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Almost Success!
Almost Success! Describes current developments in the IASB's Insurance Contracts Project. International Accounting Standards Board=IASB;International Financial Reporting ;Accounting ...- Authors: Henry Siegel
- Date: Jun 2016
- Competency: 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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Chairperson’s Corner What Have you Done for me (and you) Lately?
Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...- Authors: Robert Leach
- 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]