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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 ... ED. A model of 10 year level term life insurance is use to demonstrate the amortization of residual margin ...

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    • 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]
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue No. 66, September 2006. 25626 ...

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    • Authors: Darin Zimmerman, Patricia Matson, Alfonso Gonzales, Andy Ferris, Don Wilson, Matthew Dale Clark
    • Date: Sep 2006
    • Publication Name: The Financial Reporter
  • 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    This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB.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; ...

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    • 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