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  • Financial Management Issues for Multinational Insurers
    adjustments, and also U.S. tax adjustments. The primary GAAP adjustments are to record realized capital ... reinsurance does accomplish this goal very well. Care must be taken, however, with reinsurance in emerging ...

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    • Authors: Mark Freedman, Graham Mackay, Bruce Moore, R James Tosti
    • Date: May 1996
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting; Global Perspectives>Multinational companies
  • Session 057: ALM Exposed Under IFRS 17
    closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... statement value of supporting assets (CALM) • No direct discounting of liabilities, although common to ...

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    • Authors: Charles L Gilbert, Johan Janse van Vuuren, Leslie Rehbeli
    • Date: Jan 2020
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Financial management; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]