1 - 10 of 27 results (0.71 seconds)
Sort By:
  • IFRS 17 Corner
    IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and financial ... Accounting standards, IFRS, International Financial Reporting Standards, IFRS 17 By Bruce Rosner The ...

    View Description

    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
  • IFRS 17 Corner
    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons ... comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, April ...

    View Description

    • 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
  • IFRS 17: Implications for Onerous Contracts
    IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous ... onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...

    View Description

    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • 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]
  • IFRS 17: Risk Adjustment—A Numerical Example
    IFRS 17: Risk Adjustment—A Numerical Example Risk adjustment is needed under IFRS 17 to reflect the ... level used for the calculation of the RA. However, IFRS 17 doesn’t specify a method and a confidence level ...

    View Description

    • Authors: Nan Jiang
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting
  • A Quarter Where “Nothing” Happened
    A Quarter Where “Nothing” Happened Discussion of financial regulatory activities from January - March. Generally ... Board=IASB;International Financial Reporting Standards=IFRS; 9237 6/1/2008 12:00:00 AM ...

    View Description

    • Authors: Henry Siegel
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson’s Corner
    Chairperson’s Corner Welcome to the May edition of The Financial Reporter! In her “Chairperson's ... taken our first steps under FASB’s LDTI or IASB’s IFRS 17 and are now learning to walk better and smarter ...

    View Description

    • Authors: Xiao Yu Zhang (Joy)
    • Date: May 2024
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson's Corner: Taking Stock
    GAAP and IFRS textbooks and provided input on dealing with the latest amendments to IFRS 17. KEY FINANCIAL ... already delivered or scheduled on topics such as IFRS 17, NAIC VA reserve and capital reforms, and FASB ...

    View Description

    • Authors: Simpa Baiye
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton
    providing more electronic resources, such as links to IFRS 17 publications, FASB LDTI articles and the regulatory ... GAAP long-duration targeted initiatives and IFRS 17. For in-person development opportunities, I am ...

    View Description

    • Authors: Simpa Baiye
    • Date: Sep 2019
    • Competency: Communication; External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Financial Reporting & Accounting
  • The Month That Could Never Happen
    After all, 200 years ago, the United States only had 17 states. Something that happened yesterday might ... comparing International Financial Reporting Standards (IFRS) to U.S. Statutory Accounting dealing with differences ...

    View Description

    • Authors: Henry Siegel
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, May 2020, Issue 121
    edition1 of the Valuation Manual incorporates APF 2018-17 which addresses mortality data aggregation and calculation ... risk are not considered as insurance risks under IFRS 17, but probably will be included in the RA calculation ...

    View Description

    • Authors: Society of Actuaries
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting