Description: This article discusses actuarial support for an international accounting regime designed to meet the dual objectives of: • Generating a realistic view of operations focusing on expected future cash flows, reflecting the duty of management to add value for shareholders and to protect the interests of policyholders. • Demonstrating the adequacy of supporting capital to cover the risks associated with the business. From: The Actuary, January 2000, volume 34, issue 1.

Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: This article describes the impact of the global acceptance of the SOA’s Chartered Enterprise Risk Analyst credential.