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Session 029: Technology Considerations for FASB LDTI Implementation
Session 029: Technology Considerations for FASB LDTI Implementation FASB has provided broad ... (LDTI) in Actuarial Standards Update 2018-12 for U.S GAAP financial reporting. However, the broad guidance ...- Authors: Han Chen, Edmond Deuser, Tim A Pauza, Eric Wolfe
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Technology & Applications; Technology & Applications>Finance transformation
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IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging
IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging This session ... 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging This session will ...- Authors: Joshua Dobiac, Yang Jing
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Accounting Standards - They're Closer Than You Think
International Accounting Standards - They're Closer Than You Think This presentation ... financial statements reported under IAS and under U.S. GAAP, and how current issues under discussion at ...- Authors: William Hines, Emma McWilliam
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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14 - IFRS 17: How to set the Discount Rate and Why it Matters to Your Business
14 - IFRS 17: How to set the Discount Rate and Why it Matters to Your Business The discount ... differ. A similar issue was prevalent especially for U.S. companies when discount rates were set using a market ...- Authors: Dan Kim, Lisa Giancola
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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International Accounting Standards
will be next on the program; Martin works at the U.S. subsidiary of Aviva. He's been there for a few ... This is an effort that started around 1999 or 2000 when it realized that the IASC was going to be ...- Authors: Sam Gutterman, Martin Sheerin, William Hines
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Financial Reporting Standards
_________________________________ *Copyright © 2000, Society of Actuaries RECORD, Volume 25, No. 3* ... observers. Some of those standard setters are at the table, but they have no vote. A unique exception to that ...- Authors: Morris Chambers, Sam Gutterman
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
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International Accounting Standards - Current Developments
2004, Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... corporate areas in Canada and was involved in a U.S. GAAP conversion. She's currently a corporate actuary ...- Authors: Francis de Regnaucourt, Eng Kim Yeoh, Maria Mercedes Torres-Jorda
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Accounting Standards-Current Developments
International Accounting Standards-Current Developments This session at the SOA 2004 Annual ... including Phase 1 for insurance companies, the IASB's likely direction for Phase 2, related activities of ...- Authors: Mark Freedman, Sam Gutterman, Henry Siegel, Tricia O'Malley
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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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 ...- 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
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International Accounting Standards
standards are slightly different in classes from the U.S. Actuarial Standards Board (ASB) standards. The ... that. The Academy is considering coming up with a U.S. version of the practice guidelines, primarily for ...- Authors: David Sandberg, Henry Siegel, William Hines
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]