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  • The Financial Reporter
    2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate ... standards=IAS;international financial reporting standards=IFRS;annuity valuation;defined benefit plans;pension accounting;pension ...

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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
  • Session 063: Global Pension Accounting: Comparison and Critical Review
    2019 Society of Actuaries Meeting 6 Background: U.S. GAAP vs. IFRS vs. US Governmental (GASB) US GAAP ... service cost Settlements • Triggered by lump sums/annuity purchases exceeding Service Cost plus Interest ...

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    • Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting