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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs ... perspective. International Financial Reporting Standards=IFRS;International Accounting Standards Board=IASB;Generally ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance
Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance Since the issuance of IFRS 17 in 2017 ... standards are becoming effective 1/1/2021 (though IFRS 17 may potentially be deferred by a year). U.S. insurers ...- Authors: Hui Shan, Alexandre Lemieux, Darryl Wagner
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Global Perspectives>Multinational companies
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GAAP Issues
on those issues and want to get up to speed, the IFRS 4, I believe, is the one that's most recently come ... is very helpful for understanding this material. IFRS 4 did clarify a few things. The definition of insurance ...- Authors: Craig Reynolds, David C Scheinerman, Darryl Wagner
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Reserves & Sales Inducements under SOP 03-
GAAP Reserves & Sales Inducements under SOP 03-1 17 Then there are variations in the extent of ... think varies pretty significantly. Charts 15-17 are the graphs based on the poll I mentioned earlier ...- Authors: Robert Frasca, Darryl Wagner, Patricia Matson
- Date: Oct 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder ... 17 Mr. Purves: Yes. Mr. Austin: What if something ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy