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International Accounting Standards - Current Developments
Financial Reporting Standard (IFRS) 4 is applicable for Phase I. First, IFRS 4 contains rules for what's ... insurance contracts under IFRS even if they're not under U.S. GAAP. Secondly, IFRS 4 says that if the contract ...- Authors: Mark Freedman, Jesse M Schwartz
- Date: May 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
23 16 23.06 1,662.23 0.00 1,685.28 0.29189 491.92 17 22.25 1,691.70 0.00 1,713.95 0.27027 463.23 18 21 ... Nontraditional Products: GMDB Reserve Requirements... 17 for the setting up of this liability. And I ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
and the principal owner is earning over the 401(a) 17 limit. Is that a 0% salary scale assumption or is ... liability lies in one person earning over the 401(a)17 limit. You may have one other employee who has a ...- Authors: Edward E Burrows, Heidi Rackley
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting
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Canadian Financial Reporting Update
Canadian Financial Reporting Update Presentation at May 1996 Spring Meeting. This panel discussion ... amount of Canadian Financial Reporting Update 17 provision for adverse deviation, or the margin for ...- Authors: Morris Chambers, Geoff I Guy, Robert M Smithen
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
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Consulting on Mergers and Acquisitions
Consulting on Mergers and Acquisitions Presented at June 1996 Spring Meeting. This discusses the effect ... coffee. Consulting on Mergers and Acquisitions 17 In mergers and acquisitions, there are a number ...- Authors: Ronald Gebhardtsbauer, James A Kenney, Hector H Mislavsky, Max J Schwartz
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Finance & Investments; Pensions & Retirement>Corporate plans