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IFRS 17: Implications for Onerous Contracts
IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...- Authors: Hung Pan Cheung
- Date: Dec 2019
- 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]
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International Accounting Standards Update
International Accounting Standards Update Panelists at this session of the SOA 2003 Washington, DC Spring Meeting discuss the status of the most recent developments in international accounting ...- Authors: William Hines, Emma McWilliam
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Update on International Accounting Standards for Insurers
Update on International Accounting Standards for Insurers This article provides an overview of the latest IAS developments that affect insurers. Asset valuation;Derivatives;Discount ...- Authors: Mark Freedman, Ludovic Antony
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- 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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Revenue Recognition for Insurance Contracts—Part 3
Revenue Recognition for Insurance Contracts—Part 3 This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those ...- Authors: James Milholland
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- 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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Challenges to Consider Upon IFRS 17 Adoption
Challenges to Consider Upon IFRS 17 Adoption This article provides an summary of the new IFRS 17 standard and some of the challenges that companies should must consider as they explore ...- Authors: Michael Beck, Gavin Stewart, Laura S Gray
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards This report, is an extension of the Society of Actuaries' November 2010 research project ...- Authors: Sam Gutterman, Randy Tillis
- Date: Mar 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- 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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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards Report of findings for Society of Actuaries research project on the financial reporting for ...- 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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Conceptual Framework—Thoughts fromW. Paul McCrossan
Conceptual Framework—Thoughts fromW. Paul McCrossan At the November meeting of the IASB’s SAC, I raised strong support for the concept of a priority project to accelerate the development of a new ...- Authors: W Paul McCrossan
- Date: Aug 2005
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Risks & Rewards
- Topics: Economics>Behavioral economics; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Pan-American Actuarial Congress
Pan-American Actuarial Congress Article from The Financial Reporter on the fifth Pan-American Actuarial Congress that took place in the beautiful city of Buenos Aires, Argentina. International ...- Authors: Edward Robbins
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report on the International Actuarial Association: Capetown Meeting
Report on the International Actuarial Association: Capetown Meeting Discusses the meeting of the Accounting Committee of the International Actuarial Association in March. Acquisition expenses; ...- Authors: James Milholland
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]