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  • Residual Margin Recalibration Under The IASB Exposure Draft
    Margin Recalibration Under The IASB Exposure Draft Feature article discussing the current International ... ED. A model of 10 year level term life insurance is use to demonstrate the amortization of residual margin ...

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    • Authors: Darryl Wagner, Albert Li, Andy Ferris
    • Date: Jun 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • 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 ...

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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]
  • 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 ...

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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
  • International Accounting Standards
    CA. This panel imparted an understanding of the International Accounting Standards Board's ... financial statements under International Accounting Standards in the near future. Financial Accounting ...

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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]
  • Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
    Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based ... updated results as of 12/2021 by using analgorithm that formed part of a paper presented at the AFIR-ERMColloquium ...

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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
  • IFRS 17 Corner
    rates By Bruce Rosner The Financial Reporter, April 2023 On Jan. 1, 2023, all of the geological instruments ... failed to register the long-awaited IFRS 17 and LDTI[1] effective date (from the IASB and FASB, respectively) ...

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    • 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
  • The Financial Reporter
    The Financial Reporter The September 2014 Issue of the Financial Reporting Section's newsletter ... newsletter, The Financial Reporter financial reporting;corporate governance;accounting standards;American Academy ...

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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 Financial Reporting Standards and Insurance
    Standards and Insurance The Financial Accounting Standards Board FASB and the International Accounting ... Standards Board IASB issued “The Norwalk Agreement” in October 2002, a memorandum of understanding that reaffirmed ...

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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]
  • IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
    Editor’s note: The references marked by { } represent the text or extraction from the IFRS 17 Standard ... 2020 IFRS 17 Standard). After a very long journey, the International Accounting Standards Board (IASB) issued ...

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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
  • International Accounting Standards Update
    at this session of the SOA 2003 Washington, DC Spring Meeting discuss the status of the most recent developments ... international accounting standards including an update of the accounting for insurance products and practical ...

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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]
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