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No-See-Ums
update describes it: “Variable fee approach for direct participation contracts “The IASB tentatively ... tentatively decided that, for insurance contracts with direct participation fea- tures, it would modify its gen- ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Worldwide Accounting Developments
ABI is that you can use achieved profits as the primary method of reporting under U.K. GAAP. However, ... accounting standards, what they are, and why should you care. Time permitting at the end, we'll talk about related ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Financial Reporting For Insurance Contracts Under Possible Future International Accounting Standards
............................. 43 3.6 Long Term Care Insurance...................................... ... ................... 47 Figure 3.6-1 Long Term Care New Business, IFRS Baseline and U.S. GAAP .....- Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
- Date: Jan 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards - Current Developments
be separated out. Interestingly, if a company's primary basis of accounting had been U.S. GAAP, there ... its current state will not stay around. So if you care at all about a future insurance standard in the ...- 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]
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APF Version of Paper
relatively tiny unearned premium liability. o Long term care insurance. These contracts provide various assisted ... benefits, predominantly nursing home and home health care benefits. Their premiums are guaranteed renewable ...- Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
- Date: Jul 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Convergence Once Again
same manner as the release of the corresponding direct single/ residual margin (i.e., in line with the ... same manner in which an insurer should evaluate a direct insurance contract. Of course, as noted, the two ...- 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]
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Pension Accounting Changes
Pension Accounting Changes Standards for accounting for pension and post-retirement plans around ... income statement. Essentially, this results in a direct increase or decrease to shareholder equity. For ...- Authors: Catherine Anne Robertson
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report on the Los Angeles Meeting of the IAA
Report on the Los Angeles Meeting of the IAA Feature article discussing the happenings at the ... PRACTICE (ISAPS) There is now a standing body to direct the develop- ment of ISAPs, namely the Interim ...- 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>International Accounting Standards Board [IASB]
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A Retrospective Look at History
A Retrospective Look at History Developments in IFRS International Accounting Standards ... measurement of cer- tain assets underlying contracts with direct participating fea- tures, measuring the CSM on ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts
Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts Feature ... are developed, “it is not possible to perform direct back tests to assess retrospectively whether a ...- Authors: Christopher D O'Brien
- Date: Dec 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]