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  • Asset Dependency Discounting—A Flaw in IFRS 17?
    Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency ... dependency discounting as required by IFRS 17, and proposed some possible methods to solve the issue ...

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    • Authors: Jen Houng Lie
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS Exposure Draft On Insurance Contracts
    IFRS Exposure Draft On Insurance Contracts Summarizes the major provisions of the International Accounting ...

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    • Authors: William Hines
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • 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
  • What’s New In Financial Reporting Research
    embedded options, and comparison of results under IFRS and GAAP. Credibility theory;Generally Accepted ... Principles=GAAP;International Financial Reporting Standards=IFRS;Principles-based reserves=PBR;Risk adjustment; ...

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    • Authors: Ronora Stryker
    • Date: Apr 2009
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Santa Claus, The Easter Bunny, And Illiquidity Premium
    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the ... liabilities. International Financial Reporting Standards=IFRS;Liquidity;Return on investment;Solvency II; 9308 ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Report on the International Actuarial Association
    Report on the International Actuarial Association Feature article discussing the actuarial ... financial crisis and the actuary’s influence on IFRS. Enterprise risk management=ERM;Risk adjustment;Stochastic ...

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    • 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]
  • International Accounting Standards IAS on Top of Insurers’ Minds
    International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... Association=IAA;International Financial Reporting Standards=IFRS;Life reserves;Yield curve=Term structure; 9177 ...

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    • Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The Financial Reporter, June 2018, Issue 113
    Done for me (and you) Lately? By Bob Leach 6 IFRS 17—A Paradigm Shi‹ for U.S. Actuaries By Darryl ... Right? By Patricia Matson and Leslie Jones IFRS 17—A Paradigm Shift for U.S. Actuaries By Darryl Wagner ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, September 2017, Issue 110
    SECTION 22 Asset Dependency Discounting—A Flaw in IFRS 17? By Erik Jen Houng Lie 24 PBR, How Shall I Examine ... Steve Malerich 18 Challenges to Consider Upon IFRS 17 Adoption By Michael Beck, Laura Gray and Gavin ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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