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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 ...- 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]
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Potential Implications of IASB's Preliminary Views on Insurance Contracts
Potential Implications of IASB's Preliminary Views on Insurance Contracts Discusses some of the ...- Authors: Leonard Reback
- Date: Dec 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Details, Details
Details, Details Quarterly progress on IASB's Insurance Contract Project. International Accounting ...- Authors: Henry Siegel
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, ... Accounting Standards Board’s (IASB) and of the Financial Accounting Standards Board’s (FASB) approach to revenue ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Continuing Education
“standard” can be a maximum of 30 percent of expected mortality or more. Those at the top of the range may have ... 25 investment performance.4 A pure variable annuity would be an example of such a contract. The staff ...- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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No-See-Ums
contracts were identical. How this will affect U.S. policies re- mains to be seen. In addition, the ... without a specific term (e.g., for an immediate annuity)? One suggestion is that if the max- imum life ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Spring Cleaning
could then display those rates in a simple graph or table that could be easily understood. To facilitate ... significant changes in the kind and degree of mortality risk, morbidity risk or other insur- ance risk ...- Authors: Henry Siegel
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Mini-Series Continues
By Frank Clapper 33 AG 33—Non Elective, Non Mortality—Update By John Blocher 34 Report on the IAA ... not have to be to the same assumption (e.g., a mortality loss could be followed by an expense gain) so ...- Authors: Henry Siegel
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Report on the Los Angeles Meeting of the IAA
key respects. Actuaries in Canadian companies and U.S. actuaries working for foreign-owned companies, ... for example, will use IFRS. Actuaries for U.S. companies will use US GAAP. To be sure, US GAAP will ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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A Retrospective Look at History
little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]