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OCI OK
decisions if there is a separate place in CI to report their impacts. Disadvantages: • It is difficult ... assumption should be changed. OCI could be used to report the impact of the assumption change. However, ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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IFRS 17 – a paradigm shift for U.S. actuaries
lapse guarantees, annuitization benefits and other life- contingent living benefits, SOP 03- 1 is the applicable ... analysis under IFRS 17: 1. By assumption drivers—mortality, surrender, premium and expenses. Similar to ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]