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  • Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
    Structure: A Mixed and Empirical Approach Based on Fisher’s Formula An article presenting updated results as ... the International Accounting Standards, both the U.S. Financial Accounting Standards Board (FASB) and ...

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    • Authors: Octavio Nicolas Rojas
    • Date: Feb 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks; Pensions & Retirement>Post retirement risks
  • 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
  • International Accounting Standards Update
    differences that currently exist around the world, from U.S. GAAP to Margin on Services (Australian GAAP), to ... would be considered separately for valuation under U.S. GAAP, such as during the deferral phase and after ...

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    • Authors: William Hines, Emma McWilliam
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • 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
  • 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 ...

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    • 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
  • 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 ...

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    • 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]
  • Cash Flows Workshop
    Cash Flows Workshop 2011 SOA IFRS Seminar, Hong Kong. This is an Excel spreadsheet associated ... Acquisition expenses;Assumptions;Lapse rates=Lapses;Mortality assumption;Taxes=Taxation; 25017 8/1/2011 12:00:00 ...

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    • Authors: Darryl Wagner
    • Date: Aug 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • 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]; Global Perspectives
  • Presentation Workshop
    Presentation Workshop 2011 SOA International Financial Reporting for Insurers Seminar, ... Acquisition expenses;Assumptions;Lapse rates=Lapses;Mortality assumption;Taxes=Taxation; 25018 8/1/2011 12:00:00 ...

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    • Authors: Darryl Wagner
    • Date: Aug 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • 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]; Global Perspectives
  • International Financial Reporting Standards and Insurance
    support for underwriting manuals and intercompany mortality studies as they continue to squeeze their expenses ... is now mostly completed) the differences between U.S. GAAP and IASB standards in certain areas not already ...

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    • Authors: Sam Gutterman
    • Date: Mar 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • International Accounting Standards
    International Accounting Standards 2003 Valuation Actuary Symposium, San Diego, CA. This panel ... the International Accounting Standards Board's work on finalizing standards for insurance investment ...

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    • Authors: William Hines, Anthony T Cope, John Graff
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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