Description: 2011 SOA IFRS Seminar, Hong Kong. This is an Excel spreadsheet associated with Session 15 - 'Cash Flows Workshop' at the 2011 SOA IFRS Seminar held in Hong Kong. This spreadsheet facilitated the sessions objective of calculating the beginning liability values for the Statement of Financial Position.

Description: 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 26 – 'Presentation Workshop' held at the 2011 SOA International Financial Reporting for Insurers Seminar in Hong Kong. This spreadsheet facilitated the objectives of the workshop which focused on building the statement of comprehensive income using the exposure draft approach.

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Description: This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB.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 will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.