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  • A Comparative Analysis of U.S., Canadian and Solvency II Capital Adequacy Requirements in Life Insurance
    of International Financial Reporting Standards (IFRS) on January 1, 2011 by all public insurance companies ... the International Financial Reporting Standards (IFRS) [International Accounting Standards Board, 2001 ...

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    • Authors: Mary Hardy, Ishmael Sharara, David Saunders
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Public Policy
  • Regulatory Capital Standards for Property and Casualty Insurers under the U.S., Canadian and Proposed Solvency II Standard Formulas
    Financial Reporting Standards (IFRS) as of January 1, 2011. Since the IFRS are based on fair-value principles ... formula balance sheet as a proxy for the future IFRS balance sheet (after the IASB Phase II insurance ...

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    • Authors: Mary Hardy, Ishmael Sharara, David Morris Saunders
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Public Policy