Description: A Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various recognition and measurement components considered in accounting for insurance contracts and identifies issues that are still under consideration. This article summarized the main proposals in the Paper and emphasizes those issues where the views of the IASB are not uniformly accepted.

Description: This article is based on a seminar about international financial reporting standards IFRS sponsored by the Society of Actuaries and Ernst & Young LLP on November 30 and December 1, 2004.

Description: International Accounting Standards: a discussion of Exposure Draft 5 dealing with specific requirements for insurance companies

Description: Presented at May 2005 Spring Meeting. Panelist discuss recent developments in international accounting standards for insurance and related activities of the International Actuarial Association.

Description: This session from the 2003 SOA Orlando Meeting covers an update on IASB developments related to international accounting standards for insurance, fair value versus other measures, recognition of profits or losses at issue and balance sheet versus income statement focus for financial reporting. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: Panelists discuss: [1] the basics of the principles of the International Accounting Standards [IAS], [2] earnings volatility in a fair-value environment, [3] the Canadian perspective on these standards, and [4] the perspective of the International Actuarial Association [IAA]. From the 2002 Record of Society of Actuaries, Volume 28, No. 3. Session 24PD of the Boston Annual Meeting.