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Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible ... Possible Future International Accounting Standards This report summarizes the results of a research project ...- Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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 ...- 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]
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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
Contracts under Possible Future International Accounting Standards Report of findings for Society of Actuaries ... research project on the financial reporting for insurance contracts under possible future international accounting ...- Authors: Society of Actuaries
- Date: Nov 2010
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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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Margins in Medical Claim Liabilities under Future Accounting Models
in Medical Claim Liabilities under Future Accounting Models In 2007 the International Accounting Standards ... insurance contracts, known as the current exit value model. One aspect of the proposed accounting model is ...- Authors: Rowen Bell
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Health & Disability>Health insurance
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IFRS 17: PAA and Related Disclosure Requirements
Requirements under IFRS 17. By Tze Ping Chng, Steve Cheung, Linda Chan and Edwin Kwok The Financial Reporter ... Reporter, June 2021 After a very long journey, the International Accounting Standards Board (IASB) issued ...- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; General Insurance (Property & Casualty)
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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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SOA Research Paper on the IFRS Discussion Paper Observations, Questions and Answers
Paper on the IFRS Discussion Paper Observations, Questions and Answers This document is composed of the ... questions and comments received to date on the initial report of the SOA’s research report on Financial Reporting ...- Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
- Date: Jul 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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