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  • IFRS 17: How May Future KPIs Look Like?
    IFRS 17: How May Future KPIs Look Like? Key performance indicators (KPIs) are essential in order to ... with the adoption and implementation of IFRS 17. Will the IFRS 17 insurance revenue be an appropriate measure ...

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    • Authors: Dan Kim, Ralph M Ovsec, Thorsten Wagner
    • Date: Aug 2020
    • Competency: Strategic Insight and Integration
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • 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
  • Introduction to Credit Risk Exposure of Life Insurers
    published International Financial Reporting Standards (IFRS) 9, concluding an overhaul of accounting standards ... for financial instruments. The concern that the IFRS 9 tries to address is that the accounting measurement ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]
  • Cash Flows Workshop
    Cash Flows Workshop 2011 SOA IFRS Seminar, Hong Kong. This is an Excel spreadsheet associated with Session ... - 'Cash Flows Workshop' at the 2011 SOA IFRS Seminar held in Hong Kong. This spreadsheet facilitated ...

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    • Authors: Darryl Wagner
    • Date: Aug 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • 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]; Global Perspectives
  • Convergence Once Again
    Convergence Once Again Feature article discussing the latest actions of the International ... reporting; International Financial Reporting Standards=IFRS; Financial Accounting Standards Board=FASB; International ...

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    • Authors: Henry Siegel
    • 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]
  • Questions
    Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance ... Board=FASB; International Financial Reporting Standards=IFRS 6442451332 9/1/2013 12:00:00 AM ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • 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]; Reinsurance>Financial reporting for reinsurance
  • Spring Cleaning
    Spring Cleaning Feature article discussing the latest changes ... to International Financial Reporting Standards (IFRS) by the International Accounting Standards Board ...

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    • Authors: Henry Siegel
    • Date: Jun 2013
    • 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]
  • Introduction à l’exposition au risque de crédit des assureurs-vie
    la Norme internationale d’information financière (IFRS) 9, concluant une révision des normes comptables ... comptables visant les instruments financiers. L’IFRS 9 tente de résoudre la préoccupation selon laquelle l’évaluation ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; 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 Section News March 2012
    Financial Reporting Section News March 2012 Financial Reporting Section March, ... Principles=GAAP;International Financial Reporting Standards=IFRS;National Association of Insurance Commissioners=NAIC;Risk ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
    Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, second ... to International Financial Reporting Standards (IFRS) for insurance contracts. ;; Financial reporting; ...

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    • 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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