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  • Ethics in Financial Reporting
    actuarial profession is somewhat isolated from direct regulations. First of all, there’s the Insurance ... Reporting 5 The SEC, though it doesn’t have direct control over all companies in Canada, does have ...

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    • Authors: Neville Henderson, Josephine A Robinson, Darryl Wagner
    • Date: Oct 2003
    • Competency: Professional Values>Ethical standards
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Ethics; Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Public Policy
  • Is Your Company Ready for Sarbanes-Oxley?
    comments about an NAIC overview. There are four primary components of management's annual report on internal ... people to make sure that the controls were taken care of. Have one person that says "yes" or "no." ...

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    • Authors: Judy L Strachan, Patrick D Studley, Darryl Wagner, David L White
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • IFRS 17 Risk Adjustment – Insights from a Practical Example
    earlier recognition of cash flow variability has a direct impact on earnings. Since the release of the IFRS ... indicates that VaR is a point in time estimate. A direct implication of the observation above is that the ...

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    • Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
    • Date: Sep 2018
    • Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics; Finance & Investments; Financial Reporting & Accounting
  • Profit Levers Under IFRS 17
    Profit Levers Under IFRS 17 Feature article discussing IFRS 17 and its implications. 4/5/2019 12:00:00 ... what this article is focused on. However, for direct participation contracts subject to the variable ...

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    • Authors: Hui Shan, Darryl Wagner
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Future Actuary
    • Topics: Financial Reporting & Accounting