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Chairperson's Corner: Section Priorities for 2016
Mangini • US Statutory Update, US GAAP Update, and IFRS Hot Top- ics—to cover all the bases. • PBR: Ask ... management. We will round out our webcasts with one on IFRS and another on Professionalism. We have an ambitious ...- Authors: Leonard Mangini
- 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
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What A Year!
have International Financial Reporting Standards (IFRS) replace US GAAP for general purpose accounting ... international issues, making it a real possibility that IFRS might one day become the standard for U.S. Statutory ...- Authors: Henry Siegel
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Are You Ready for the New Accounting Rules?
using International Financial Reporting Standards (IFRS), if the IASB persists in its thinking that cash ... flows. The third block, which is applicable to IASB IFRS only, is the adjustment for risk. This is the amount ...- Authors: James Milholland
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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]
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The Risk Adjustment—Accounting Perspectives
necessity of a risk adjustment. Furthermore, within IFRS there are different (but not necessarily incon- ... carried over from the existing guidance for insurance (IFRS 4), with a small number of specific types of contracts ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
- 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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Reinsurance News, August 2014, Issue 79
Steve Mannik Reinsurance News | AUGUST 2014 | 17 help combat fraud, but we will never fully eliminate ... ... Interview with Steve Mannik … | FROM PAGE 17 Reinsurance News | AUGUST 2014 | 19 ReRun ...- Authors: Society of Actuaries
- Date: Aug 2014
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Reinsurance News
- Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
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Implementation Perspectives On Solvency II Internal Model Standards
Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... accounting principles such as local statutory, IFRS, GAAP and Solvency II regulatory basis for the ...- 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>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Regulatory Update
Regulatory Update Describes the changes in insurance regulation on both an international and ... the current standard for insurance accounting (IFRS 4) which in substance says that your home country’s ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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A Slow Quarter
A Slow Quarter This article reviews the developments with the Financial Accounting Standards Board, ... with the disclosure for fair value measurements in IFRS 13 Fair Value Measurement, as 26 | DECEMBER ...- Authors: Henry Siegel
- 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]
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Insurance Accounting on One Foot
Insurance Accounting on One Foot The authors explore major points of the exposure draft (ED) of the ... therefore pushed to have a risk margin in their IFRS reserves so they could use the same structure ...- Authors: William Hines, Henry Siegel
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Respect
Respect The author discusses recent developments regarding insurance contract issues with the Financial ... an international financial report- ing standard (IFRS) as its next step, perhaps with a review draft ...- Authors: Henry Siegel
- Date: Jan 2013
- Competency: Professional Values>Ethical standards; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]