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  • International Accounting Standards - Current Developments
    Financial Reporting Standard (IFRS) 4 is applicable for Phase I. First, IFRS 4 contains rules for what's ... insurance contracts under IFRS even if they're not under U.S. GAAP. Secondly, IFRS 4 says that if the contract ...

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    • Authors: Mark Freedman, Jesse M Schwartz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Ask The Experts
    focus primarily on statutory issues. We received 17 questions in advance. In one case, we’re going to ... us to focus on. We’re going to go through those 17 questions and then we’ll probably have time for questions ...

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy