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IASB Insurance Contracts Earnings Emergence Report
IASB Insurance Contracts Earnings Emergence Report The Society of Actuaries Financial Reporting ... report examining the International Standards Board’s (IASB) Re-Exposure draft, Insurance Contracts, issued ...- Authors: Society of Actuaries, Rodrigo Careaga, Tara J P Hansen, Asad Khalid, Bruce Rosner
- Date: Feb 2014
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Discount Rates in US GAAP Targeted Improvements
Bruce Rosner and Vincent Carrier-Cote With the new U.S. generally accepted accounting prin-ciples (GAAP) ... earlier, the ASU was written primarily with the U.S. market in mind, leaving some room for interpretation ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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IFRS 17 Corner
IFRS 17 or LDTI. It’s a bit of a fool’s game to actually answer the question, but it’s nonetheless interesting ... purer approach. LDTI uses the single A curve (as it’s widely interpreted), prioritizing a high degree of ...- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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IFRS 17 Corner
income. In the comparatives between IFRS 4 and 17, it’s generally easier to understand where the IFRS 17 income ... estimate liability (BEL). It’s very difficult to boil down into a metric that’s comparable across companies ...
- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods