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IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses ...- Authors: Richard H Browne, Laura J Hay, John Dieck
- Date: Dec 2010
- 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]
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The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
practice areas: life & annuity, health and long-term care (LTC). Each practice area has a separate page containing ... health page covers topics related to the Affordable Care Act (ACA) including pricing and risk adjust- ment ...- Authors: Robert Leach
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Reinsurance Considerations in Developing an Insurance Accounting Standard
sensiTiViTY 1 (DiRecT Gain, ReinsuRance Gain) To illustrate the scenario of a direct gain and a reinsurance ... Reinsurance Considerations … | fRoM pagE 5 Direct Gain, Reins Loss Yr 1 Yr 2 Yr 3 Yr 4 ...- 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
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Regulatory Update
proposed that will have great impor- tance to both direct writers and reinsurers alike. High on the list ... reserves calculated using the Actuarial Method (“Primary Assets”) would be cash and SVO listed securities ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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International Accounting Standards—Phase I is “Finished”
supervisory authorities and investment analysts. The primary role of this working party will be to assist the ... should not be netted off against obligations to direct policyholders. Embedded Derivatives Under IAS ...- Authors: Douglas Doll, Peter S Wright
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards for Insurance
these developments. The IAA now serves as the primary voice of the actuarial profession on international ... contracts where payment is in services (e.g., managed care organizations), and a number of other types of ...- Authors: Bruce Moore
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge; Leadership>Thought leadership; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance
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International Accounting Standards Update
Standards Update 9 either an indirect or a direct approach. If you use your indirect approach, you ... liability. Equivalently, you can do it using a direct approach. Project your best estimate cash flows ...- Authors: William Hines, Emma McWilliam
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Sec-tion and ...- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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IAA Discount Rate Project Wrap-Up
IAA Discount Rate Project Wrap-Up Feature article discussing the International Actuarial Association’s ... United States and elsewhere around the globe. Its primary audiences are financial reporting actuaries as ...- Authors: Frank Grossman
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Update on International Accounting, March 2004
adoption of the IASB’s new accounting standards. The primary issue involves the expected mismatch between how ... new business on December 8, 2000. While placing primary blame for Equitable Life’s problems with company ...- Authors: William Hines
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]