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Residual Margin Recalibration Under The IASB Exposure Draft
Margin Recalibration Under The IASB Exposure Draft Feature article discussing the current International Accounting ... ED. A model of 10 year level term life insurance is use to demonstrate the amortization of residual margin ...- Authors: Darryl Wagner, Albert Li, Andy Ferris
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Reinsurance Considerations in Developing an Insurance Accounting Standard
This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes ... gains and losses from reinsurance from the perspective of the ceding company. Accounting standards; ...- 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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Can There Be More Than One Fair Value?
value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ... requirements as they relate to actuarial valuations of insurance contracts - including certain contracts classified ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]