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  • Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
    The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the International ... met in Nassau, the Bahamas. Discussions included: IFRS and corresponding issues, Solvency II, ComFrame ...

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    • Authors: James Milholland
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • 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
  • Practical Considerations To Implement And Productionalize VM-20
    Practical Considerations To Implement And Productionalize VM-20 Discussing human resource, computing ... Principles=GAAP; International Financial Reporting Standards=IFRS 4294995926 3/1/2013 12:00:00 AM ...

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    • Authors: Jason Kehrberg
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Sub-Atomic Accounting
    Sub-Atomic Accounting Summarizes the discussions over the past quarter between the IASB and ... between the IASB and the FASB regarding finalizing IFRS ;; Accounting standards; Life insurance; Financial ...

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    • Authors: Henry Siegel
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    Financial Reporting for Insurance Contracts under Possible Future International Accounting ... reporting;International Financial Reporting Standards=IFRS;Life reserves;Long-term care insurance=LTCI;Term ...

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    • Authors: Sam Gutterman, Randy Tillis
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • 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]
  • Green...But No Envy
    Actuarial Applications of Behavioral Economics • IFRS 4 • IAA Monograph on Risk Adjustment • PBA Practitioner’s ... Efficiency • Considerations for Year-End (2011) • IFRS & FASB Convergence • Phase II of the VM-20 Study ...

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    • Authors: Matthew P Clark
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • The Risk Adjustment—Accounting Perspectives
    necessity of a risk adjustment. Furthermore, within IFRS there are different (but not necessarily incon- ... carried over from the existing guidance for insurance (IFRS 4), with a small number of specific types of contracts ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • 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 Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; 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>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Reinsurance News, August 2014, Issue 79
    Steve Mannik Reinsurance News | AUGUST 2014 | 17 help combat fraud, but we will never fully eliminate ... ... Interview with Steve Mannik … | FROM PAGE 17 Reinsurance News | AUGUST 2014 | 19 ReRun ...

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    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • Implementation Perspectives On Solvency II Internal Model Standards
    Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... accounting principles such as local statutory, IFRS, GAAP and Solvency II regulatory basis for the ...

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    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • 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 Accounting Standards Board [IASB]