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  • IFRS 17 Risk Adjustment Confidence Level Disclosure
    IFRS 17 Risk Adjustment Confidence Level Disclosure Calculating the risk adjustment confidence level ... level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of capital ...

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    • Authors: Leonard Reback
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic capital
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS ... IFRS changing standards, their differences and similarities. Issues included are fair value accounting ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
    American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance ...

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    • Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Upcoming GAAP Developments
    regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue ... instruments International Financial Reporting Standards=IFRS;Market value of liabilities; 9255 4/1/2009 12:00:00 ...

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    • Authors: Leonard Reback
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Moving Away from Convergence
    Moving Away from Convergence Discussion of recent FASB and IASB decisions on accounting for insurance contracts ... reserves;international financial reporting standards=ifrs 6442459879 12/1/2014 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Dec 2014
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    An International Financial Reporting Standards (IFRS) Phase II Discussion Paper Primer by Mark J. Freedman ... Hansen December 2007 Issue No. 71 US GAAP and IFRS are aligning their con-cepts, principles and rules ...

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    • Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
    • Date: Dec 2007
    • Publication Name: The Financial Reporter
  • FASB Update
    financial instrument accounting standard, IFRS 9, in 2014. IFRS 9 covered three areas of financial instrument ... REPORTER SEPTEMBER 2016 THE FINANCIAL REPORTER | 17 that the asset amortized cost value used for net ...

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    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Other Comprehensive Income For Insurance Contracts
    contracts, which would be effective under U.S. GAAP and IFRS, respec- tively. For the IASB, this was their second ... 4 2.00% 85 27 113 5 2.00% 81 22 103 6 2.00% 77 17 94 7 2.00% 73 12 86 8 2.00% 69 8 78 9 2.00% 66 ...

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    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
  • Calculating Liquidity Premiums for Insurance Contracts
    insurance contract valuation under the proposed IFRS/GAAP guidance. In most cases, the insurer would ... illiquidity. This could generate artificial GAAP/IFRS accounting losses upon the sale of profitable contracts ...

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    • Authors: Leonard Reback
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Volatility From FASB Changes to Traditional Liabilities (Part 3)
    Volatility From FASB Changes to Traditional Liabilities (Part 3) Feature article discussing the ... calculating SEPTEMBER 2019 THE FINANCIAL REPORTER | 17 The modified duration of the net premium reserve ...

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    • Authors: Leonard Reback
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
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