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  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored
    Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and differences in measurement requirements between IFRS 17 and LDTI, leveraging a term ...

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    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Highlights of Section’s IFRS Research Project
    Highlights of Section’s IFRS Research Project The International Accounting Standards Board issued a Discussion Paper, Preliminary Views on Insurance Contracts, discussing the many issues ...

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    • Authors: R Thomas Herget
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation considerations for insurance companies that will be ...

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    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IAA Risk Adjustment Monograph
    IAA Risk Adjustment Monograph Description of IAA Risk Adjustment Monograph. The purpose of the monograph is to assist actuaries with the some suggested technical methods in measuring a Risk ...

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    • Authors: Douglas Van Dam
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Overview of IASB Accounting for Insurance Contracts
    Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts Fair value accounting;Financial reporting;International Accounting Standards ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • Report on the International Actuarial Association
    Report on the International Actuarial Association Article discussing the International Actuarial Association's meeting in November 2008. Discount rates=Interest rates; 9254 4/1/2009 ...

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    • Authors: James Milholland
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Who Makes The Rules Principles?
    Who Makes The Rules Principles? Feature article discussing the adoption of IFRS by most countries. Emphasis is placed on the number of accounting and actuarial organizations that have a say in ...

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    • Authors: Henry Siegel
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting Section News March 2012
    Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, newsletter. Accounting standards;Arbitrage;Economic capital;Financial Accounting Standards ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • 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 Financial Reporting Standards [IFRS]
  • The Financial Reporter
    The Financial Reporter The September 2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate governance;accounting ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • (Incredible, Unbelievable)
    (Incredible, Unbelievable) Current developments in IASB Accounting Standards;International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial Reporting ...

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    • Authors: Henry Siegel
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>External forces and business performance; 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]