1
-
3
of
3
results (0.45 seconds)
Sort By:
-
Measuring Impact of Reinsurance on Earnings under IFRS 17
stable and predictable earning trajectory becomes a primary focus within the industry. However, it’s important ... report reinsurance contracts separately. Similar to direct business, the sources of IFRS 17 earnings for the ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
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 ...- 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 ...- Authors: Hui Shan, Darryl Wagner
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Future Actuary
- Topics: Financial Reporting & Accounting