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  • Questions
    Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance ... Board=FASB; International Financial Reporting Standards=IFRS 6442451332 9/1/2013 12:00:00 AM ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • 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]; Reinsurance>Financial reporting for reinsurance
  • Insurance Accounting as a Black Hole
    that International Financial Reporting Standards (IFRS) could be incorporated into U.S. accounting requirements ... relevant requirements for Financial Instruments in IFRS, subject to future decisions on allocation. May ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Reinsurance Considerations in Developing an Insurance Accounting Standard
    2 Chairperson’s Corner By Rob Frasca 12 gAAp/IFRS accounting projects—more than just insurance contracts ... 115 Net Income 2 33 32 30 28 26 24 20 17 12 226 Chart A (ED/Dp Approach) The Financial ...

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    • Authors: Albert Li, Andy Ferris, Darryl Wagner
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
  • Green...But No Envy
    Actuarial Applications of Behavioral Economics • IFRS 4 • IAA Monograph on Risk Adjustment • PBA Practitioner’s ... Efficiency • Considerations for Year-End (2011) • IFRS & FASB Convergence • Phase II of the VM-20 Study ...

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    • Authors: Matthew P Clark
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ... issue Practical Considerations ... | from page 17 February 2004 | The Financial Reporter | 19 to ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    PM Page 16 May 2004 | The Financial Reporter | 17 Given the lack of clarity and guidance in DIG Issue ... Table 1 3305307_ ll.qxd 4/19/04 10:59 PM Page 17 TR Fixed Asset Approach (TRFX) = CS plus Cash ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
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