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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
example 7.3. Net Investment Income -- U.S. GAAP and IFRS Financial Reporting for Insurance ... proposed International Financial Reporting Standard (IFRS) on Insurance Contracts, particularly relevant ...- Authors: Society of Actuaries
- Date: Nov 2010
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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 ...- 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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December 2015 issue of The Financial Reporter
looking at U.S. statutory, US GAAP, Canadian CALM, IFRS, and Market Consistent balance sheets. Recent section ... the intent, the IAA has a representative on the IFRS Advisory Council. This means that the IAA’s formal ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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
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Residual Margin Recalibration Under The IASB Exposure Draft
Amortization of Residual Margin 13 14 15 15 15 16 17 18 20 22 168 Increase/Decrease of Residual Margin ... 0 33 (f) Investment Income (1) 16 18 19 19 19 19 17 15 12 153 Net Income 4 44 44 44 43 42 41 40 39 37 ...- Authors: Darryl Wagner, Albert Li, Andy Ferris
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Almost Success!
objectives and the use of present value measurements in IFRS Standards. The International Actuarial Association ... MEETING Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts ...- 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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The Financial Reporter, March 2018, Issue 112
FINANCIAL REPORTING SECTION 26 IFRS 17 Variable Fee Approach By Tze Ping Chng, Steve Cheung and Anson ... Building Blocks MARCH 2018 THE FINANCIAL REPORTER | 17 of indexed variable annuities. As such, the specific ...- Authors: Society of Actuaries
- Date: Mar 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]
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Financial Reporting Research Scorecard
project planning calls are ongoing. Katie McCarthy IFRS Examines the impact to life insurance financial ... assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are being organized ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporting Research Update
and term life insurance under US SAP, US GAAP, IFRS, CALM, and market- consistent balance sheet approaches ... reserves, target changes to US GAAP, and the new IFRS for insurance products. The Financial Reporting ...- Authors: David C Armstrong, Ronora Stryker
- 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]
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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 ...- 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]
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Reinsurance Considerations in Developing an Insurance Accounting Standard
2 Chairperson’s Corner By Rob Frasca 12 gAAp/IFRS accounting projects—more than just insurance contracts ... 115 Net Income 2 33 32 30 28 26 24 20 17 12 226 Chart A (ED/Dp Approach) The Financial ...- 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