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Projections of Investment-Related Discretionary Elements
discretionary elements of various life insurance and annuity products. It outlines potential implementation ... initially, but over the projection reflect management’s evolving expectation, moving ultimately to risk neutral ...- Authors: Kevin H Strobel , Allison Kathleen Clark
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers
Background In the last 15 years (2007 to 2021), Taiwan’s life insurance premium grew from NTD 1.88 trillion ... solvency standards are expected to transition from U.S. RBC style to ICS around 2026. Working along with ...- Authors: Jon-Zeu Wu (Jon)
- Date: May 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Finance & Investments; Finance & Investments>Asset liability management; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Session 039: IFRS 17 is Coming! Let’s Talk About Discount Rates and Economic Scenario Generation
Session 039: IFRS 17 is Coming! Let’s Talk About Discount Rates and Economic Scenario Generation The ...- Authors: Dan Kim, Ruth Moore
- Date: Jan 2020
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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IFRS 17 Corner
IFRS 17 or LDTI. It’s a bit of a fool’s game to actually answer the question, but it’s nonetheless interesting ... purer approach. LDTI uses the single A curve (as it’s widely interpreted), prioritizing a high degree of ...- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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IFRS 17 Corner
income. In the comparatives between IFRS 4 and 17, it’s generally easier to understand where the IFRS 17 income ... estimate liability (BEL). It’s very difficult to boil down into a metric that’s comparable across companies ...- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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IFRS 17: Implications for Onerous Contracts
onerous at initial recognition (if any) from the protable group of contracts. The IASB determined that the ... cannot be onerous [IFRS 17.68]. In- stead of protable or onerous contracts, IFRS 17 views them as the ...- Authors: Hung Pan Cheung
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]