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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
Contracts under Possible Future International Accounting Standards This report, is an extension of the Society ... Society of Actuaries' November 2010 research project on the financial reporting effect of IASB’s exposure ...- Authors: Sam Gutterman, Randy Tillis
- Date: Mar 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- 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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Introduction to Pillars One and Two for Insurers
major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...- 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
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Introduction to Credit Risk Exposure of Life Insurers
Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common ... common credit risk exposures of life insurers but does not cover all aspects of non-statutory accounting standards ...- 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]
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December 2015 issue of The Financial Reporter
December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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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Financial Reporting Section News March 2012
Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, ... Financial Reporting Standards=IFRS;National Association of Insurance Commissioners=NAIC;Risk adjustment;Securities ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Reinsurance News, August 2014, Issue 79
Reinsurance News, August 2014, Issue 79 View the complete issue for the August 2014 Reinsurance News newsletter ...- Authors: Society of Actuaries
- Date: Aug 2014
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Reinsurance News
- Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
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The Financial Reporter, March 2018, Issue 112
The Financial Reporter, March 2018, Issue 112 Read the March 2018 issue of The Financial Reporter published ... published by the Financial Reporting Section. It provides practical information for the working actuary ...- Authors: Society of Actuaries
- Date: Mar 2018
- Publication Name: The Financial Reporter
- Topics: 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]
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Financial Reporting Research Update
Financial Reporting Research Update ... An update on the status of past, current and future research projects pertaining to the Financial Reporting ...- Authors: David C Armstrong, Ronora Stryker
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: 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]
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Spring Cleaning
discussing the latest changes to International Financial Reporting Standards (IFRS) by the International ... International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). Accounting ...- 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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IFRS 17: How May Future KPIs Look Like?
IFRS 17: How May Future KPIs Look Like? Key performance indicators (KPIs) are essential in order to ... and effectively manage the business. This presentation will illustrate how the currently used KPIs may ...- Authors: Dan Kim, Ralph M Ovsec, Thorsten Wagner
- Date: Aug 2020
- Competency: Strategic Insight and Integration
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]