Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Introduction to Pillars One and Two for Insurers
    and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...

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    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • 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; Global Perspectives
  • Is Regulation Driving Competition?
    Frost, The Black Cottage (1914) Generalized Mortality Table Analysis by Larry Warren NEWSLETTER OF THE ... article, “The Relationship of Mortality Projections and The Underlying Mortality Tables Used” (“Reinsurance ...

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    • Authors: Carolyn Cobb
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy
  • Life Insurance in Vietnam
    Year 30 Year MAY 2018 INTERNATIONAL NEWS | 19 Table 1 summarizes the impact of the most recent regulations ... be determined using the replaced regulation. Table 1 Impact of Reserve Regulation on Methodologies ...

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    • Authors: Albert Li
    • Date: May 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance