Description: Feature article discussing the current International Accounting Standards Board IASB Exposure Draft ED. A model of 10 year level term life insurance is use to demonstrate the amortization of residual margin. Residual margin is to be set at issue as the amount which offsets any gain at issue that would otherwise be recorded after accounting for fulfillment cash flowd and an explicit risk adjustment.

Description: Describes the characteristics employers look for in actuaries-with the theme that all start with the letter C.

Description: Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue No. 41.

Description: Feature article discussing IFRS 17 and its implications.

Description: This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several alternative potential approaches to recognizing gains and losses from reinsurance from the perspective of the ceding company.

Description: This article examines potential approaches to the calculation of the risk adjustment component, with a focus on a case study related to a UL product.

Description: This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.

Description: The author provides highlights of a typical week in an internationally focused actuary’s life, and asserts that actuaries are all international to some degree.

Description: In this article, the authors recap the 2009 Asian IFRS.

Description: In this article, the chair updates the section on the financial reporting seminar in Hong Kong, the International Membership Strategy Task Force and Fall 2010 International Actuarial Association IAA meeting.