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  • International Accounting Standards IAS on Top of Insurers’ Minds
    Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft ... valuation;Derivatives;Discount rates=Interest rates;Economic value;Fair value accounting;International Actuarial ...

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    • Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • IFRS 17 – a paradigm shift for U.S. actuaries
    IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 ... differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.

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    • Authors: Darryl Wagner, Hui Shan
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Revenue Recognition for Insurance Contracts—Part 3
    This is the third in a series of articles about revenue recognition for insurance contracts. The articles ... contracts that are measured by the building blocks approach under the emerging new standards for insurance ...

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    • 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]
  • VA GAAP Reserving Practices—Survey Highlights
    summarizes the results of the survey covering industry practices relating to the valuation of variable ... including implied volatility parameters used in the FAS 133/157 liability scenario generator, non-performance ...

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    • Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • No-See-Ums (Part 2)
    No-See-Ums (Part 2) Update on IASB Activities during the last quarter of 2016. International Accounting ... (Part 2) Update on IASB Activities during the last quarter of 2016. International Accounting Standards ...

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    • Authors: Henry Siegel
    • Date: Mar 2017
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; 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]
  • Update on International Accounting Standards for Insurers
    Update on International Accounting Standards for Insurers This article provides an overview of the ... for Insurers This article provides an overview of the latest IAS developments that affect insurers.

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    • 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]