Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • Session 063: Global Pension Accounting: Comparison and Critical Review
    Session 063: Global Pension Accounting: Comparison and Critical Review Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes ...

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    • Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
  • Chairperson's Corner
    Chairperson's Corner Fair value accounting;Financial Accounting Standards Board=FASB;Financial reporting;Generally Accepted Accounting Principles=GAAP;International Financial Reporting ...
    • Date: Dec 2011
    • Competency: Communication; Communication>Written communication
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Competencies; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
    Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, second part in a series, about the International Accounting Standards Board’s (IASB) and of the Financial ...

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    • 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]
  • Spring Cleaning
    Spring Cleaning Feature article discussing the latest changes to International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB) and the Financial ...

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    • Authors: Henry Siegel
    • Date: Jun 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • The Mini-Series Continues
    The Mini-Series Continues Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board. international ...

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    • 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]
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • IFRS17 Digest
    IFRS17 Digest A high level summary of developments of the new international accounting standard for insurance contracts (IFRS17) from the perspective of a general insurer. IFRS17;Accounting; ...

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    • Authors: A Bennett
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Introduction à l’exposition au risque de crédit des assureurs-vie
    Introduction à l’exposition au risque de crédit des assureurs-vie This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but ...

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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]
  • Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers
    Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers Sustainable operations under changes in accounting principles and solvency ...

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    • Authors: Jon-Zeu Wu (Jon)
    • Date: May 2023
    • Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Finance & Investments; Finance & Investments>Asset liability management; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
    Frequently Asked Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating features (e.g. declared credited rates) under IFRS 17. Some ...

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    • Authors: Bruce Rosner, Kyle Stolarz
    • Date: Jun 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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