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Reconciling the opening and closing balance of insurance liabilities - It’s important!
and closing balance of insurance liabilities - It’s important! Analysis of movement in the lialbity, ... proposed IFRS for insurance contracts, why it's important and the significance to actuaries, insurers ...- Authors: James Milholland
- Date: Dec 2014
- Publication Name: The Financial Reporter
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Reconciling The Opening And Closing Balance Of Insurance Liabilities—It’s Important!
Reconciling The Opening And Closing Balance Of Insurance Liabilities—It’s Important! ... Opening And Closing Balance Of Insurance Liabilities—It’s Important! A description of the requirement to disclose ...- Authors: James Milholland
- Date: Mar 2015
- Publication Name: The Financial Reporter
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Presentation of Comprehensive Income Takes Center Stage: Illustrations of the application of the emerging standard on accounting for insurance contracts
expanded margin is discussed in the first example. Table 1: Cash Flows Year 1 2 3 4 5 Premiums - beginning ... beginning of the year to the end of the year. Table 2 shows the calculation of the liability. CONTINUED ...- Authors: James Milholland
- Date: Jun 2012
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Report on the International Actuarial Association
Report on the International Actuarial Association Article discussing the International Actuarial ... discussing the International Actuarial Association's meeting in November 2008. Discount rates=Interest ...- Authors: James Milholland
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, ... Accounting Standards Board’s (IASB) and of the Financial Accounting Standards Board’s (FASB) approach to revenue ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Market-Consistent Term Insurance Premiums and Liabilities
Market-Consistent Term Insurance Premiums and Liabilities Feature article discussing what ... Lapse rates=Lapses;Market value of liabilities;Mortality assumption;Term life=Annual renewable term=Yearly ...- Authors: James Milholland
- Date: Sep 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Pricing - Life Insurance
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Report On The International Actuarial Association
Report On The International Actuarial Association Relates actuarial discussions ... the IAA in Toronto in September regarding the IASB’s exposure draft, Insurance Contracts. Cash flow testing;Discount ...- Authors: James Milholland
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report on the International Actuarial Association
Report on the International Actuarial Association Feature article discussing the actuarial ... response to the global financial crisis and the actuary’s influence on IFRS. Enterprise risk management=ERM;Risk ...- Authors: James Milholland
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Report on the International Actuarial Association
Report on the International Actuarial Association Feature article giving ... updates on the International Actuarial Association’s activities which include efforts to create global ...- Authors: James Milholland
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional associations
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Are You Ready for the New Accounting Rules?
Are You Ready for the New Accounting Rules? Feature article discussing the changes the International ... changes the International Accounting Standards Board’s new accounting standard will bring. Financial re ...- Authors: James Milholland
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]