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Quarterly Report on IFRS Developments
Quarterly Report on IFRS Developments Quarterly Report on IFRS Developments. Accounting StandardsInternational ...- Authors: Henry Siegel
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- 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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Continuing Education
Continuing Education Report of quarterly IASB Discussions Accounting Standards;International Accounting ...- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- 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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Highlights of Section’s IFRS Research Project
Highlights of Section’s IFRS Research Project The International Accounting Standards Board issued ... a number of areas. The SOA published a research report on the impact of these Preliminary Views - which ...- Authors: R Thomas Herget
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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No-See-Ums
important elsewhere in the world, such as Universal Life. The problem with all these solutions is the more ... ers. We’ll see what no-see-ums arise when they report back. At the decision making session the board ...- 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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This Time is Different!
This Time is Different! If you’ve been reading my columns for a while, you have no doubt ... measurement;Securities and Exchange Commission=SEC;Participating life insurance; 4294977730 3/1/2012 12:00:00 AM ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Mini-Series Continues
33 AG 33—Non Elective, Non Mortality—Update By John Blocher 34 Report on the IAA By Jim Milholland ... not have to be to the same assumption (e.g., a mortality loss could be followed by an expense gain) so ...- Authors: Henry Siegel
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- 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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OCI OK
decisions if there is a separate place in CI to report their impacts. Disadvantages: • It is difficult ... assumption should be changed. OCI could be used to report the impact of the assumption change. However, ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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A Retrospective Look at History
little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...- 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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Details, Details
that it could be aggregated if con- tracts in the group met certain conditions: a. they have “cash flows ... profit for the future services to be provided for a group of contracts. b. an entity should measure the ...- Authors: Henry Siegel
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- 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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Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
pro- viding insurance. Some actuaries argue that life insur- ance cash values, for example, are better ... a change in the underlying assumptions, the mortality rates and surrender rates, the amounts of expected ...- 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]