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  • Assessing the Transfer of Risk: An Actuarial Perspective
    standards. International Financial Reporting Standard (IFRS) No. 4 (“Insurance Contracts”), dealing with accounting ... account- ing periods beginning on July 1, 2005. Under IFRS 4, Assessing the Transfer of Risk: An Actuarial ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
  • Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
    PRICING … | FROM PAGE 15 MAY 2009 TAXING TIMES | 17 ized in different ways based on the way in which ... the actuarial method as an “unspecified method.”17 Regulations 1.482–4(e) provide an “unspecified ...

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    • Authors: Christian J DesRochers
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance