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  • Introduction to Credit Risk Exposure of Life Insurers
    Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common ... common credit risk exposures of life insurers but does not cover all aspects of non-statutory accounting standards ...

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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]
  • IFRS 17 Corner
    rates By Bruce Rosner The Financial Reporter, April 2023 On Jan. 1, 2023, all of the geological instruments ... failed to register the long-awaited IFRS 17 and LDTI[1] effective date (from the IASB and FASB, respectively) ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • IFRS 17 Corner
    financial impacts, as well as a discussion of some of the run time issues that companies face. Accounting ... Standards, IFRS 17 By Bruce Rosner The Financial Reporter, September 2023 At the time this column is being written ...

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    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
  • IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
    Editor’s note: The references marked by { } represent the text or extraction from the IFRS 17 Standard ... 2020 IFRS 17 Standard). After a very long journey, the International Accounting Standards Board (IASB) issued ...

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    • Authors: Tze Ping Chng, Fung-Yee F Chan
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Report on the International Actuarial Association
    Report on the International Actuarial Association Article discussing the International Actuarial Association's ...

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    • Authors: James Milholland
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • International Accounting Standards - Current Developments
    International Accounting Standards - Current Developments This session at the SOA 2004 San Antonio ... Standards - Current Developments This session at the SOA 2004 San Antonio Spring Meeting looks at recent ...

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    • Authors: Francis de Regnaucourt, Eng Kim Yeoh, Maria Mercedes Torres-Jorda
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17: Implications for Onerous Contracts
    IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous contracts ... highlights some key implications for onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...

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    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; 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
    dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers ... aspects of non-statutory accounting standards. It introduces the concept of and the valuation of credit ...

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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]
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