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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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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing current events in financial reporting focusing ...- Authors: Steven Malerich
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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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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Chairperson's Corner: Section Priorities for 2016
Chairperson's Corner: Section Priorities for 2016 A description of the ... Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities ...- 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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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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IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
Fung Chan Reinsurance News, February 2021 Editor’s note: The references marked by { } represent the text ... measurement (as noted in IFRS 17 paragraph 60 to 70A). Table 1 summarizes the June 2020 IFRS 17 Standard on the ...- Authors: Tze Ping Chng, Fung-Yee F Chan
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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Introduction to Credit Risk Exposure of Life Insurers
working together since 2002 to improve and converge U.S. GAAP (generally accepted accounting principles) ... and IFRS, FASB didn’t incorporate IFRS 9 into the U.S. financial reporting system, but instead published ...- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]