Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • Session 047: Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion
    Session 047: Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion This session will describe best practices for the preparation of the actuarial memorandum ...

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    • Authors: Deana Bell, Annette James, Jacqueline Lee
    • Date: May 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Health & Disability>Health care
  • Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective
    Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective Purchase accounting for insurance business combinations under China-GAAP from an actuarial ...

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    • Authors: Vincent Y Y Tsang, Zhenping Fu
    • Date: Jan 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Convergence Once Again
    Convergence Once Again Feature article discussing the latest actions of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). ;; Financial ...

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    • 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]
  • Residual Margins Workshop
    Residual Margins Workshop 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 23 – Residual Margins Workshop held at the ...

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    • Authors: J Duran
    • Date: Aug 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment
    Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment Feature article discussing the changes IFRS 4 Phase II will have on reinsurance ...

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    • Authors: Yao Emily Zhang
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • Continuing Education
    Continuing Education Report of quarterly IASB Discussions Accounting Standards;International Accounting Standards Board [IASB];International Financial Reporting Standards [IFRS] 6442462342 6/1/ ...

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    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: 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 SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: 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; Financial Reporting & Accounting>Tax accounting
  • Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities
    Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities IFRS 17 is a significant change that requires insurers to invest time and resources. The presenters will address wider ...

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    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession; Actuarial Profession>Management skills; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17 Corner
    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • 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]; Life Insurance
  • IFRS 17 Corner
    IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and financial impacts, as well as a discussion of some of the run time issues that companies face.

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    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods