Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 68 results (0.53 seconds)
Sort By:
  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...

    View Description

    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; 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
  • OCI OK
    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. ... Principles=GAAP;International Financial Reporting Standards=IFRS;Statutory accounting; 4294977751 3/1/2012 12:00:00 ...

    View Description

    • 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
  • A Time of Preparation
    A Time of Preparation Chairperson's Report- summarizing education and research activities ... on regulatory change including PBR and PBR;GAAP;IFRS;ERM;Financial Reporting 6442467206 3/1/2016 12:00:00 ...

    View Description

    • Authors: Leonard Mangini
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • GI PD Opportunities Update
    Meeting & Exhibit (Nashville, Tenn.), October 14–17, 2018 Advanced Business Analytics (Chicago, Ill.) ... Implications for Actuaries Hot Topics in Pet insurance IFRS 17: A Peek at the Finance Cockpit of 2021 Innovation ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products
    Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products This ... (GAAP)/international financial reporting standard (IFRS) functions. This article covers some general results ...

    View Description

    • Authors: Carl Friedrich, Donna Christine Megregian, Susan Saip
    • Date: Oct 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
  • The Financial Reporter
    The Financial Reporter The September 2014 Issue of the Financial Reporting Section's ... standards=IAS;international financial reporting standards=IFRS;annuity valuation;defined benefit plans;pension ...

    View Description

    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • Revisions to the SOA’s GI Textbooks
    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important ... to 2017. Adding new sections on topics such as: IFRS 17, novations and the 2018 changes to Schedule F.
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Introduction to Pillars One and Two for Insurers
    statements, typically prepared under US GAAP or IFRS. The MNE then must determine the net income included ... basis. The rules do not simply use the US GAAP or IFRS ETR for each country. Instead, the net income and ...

    View Description

    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • 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; Global Perspectives
  • The Financial Reporter, September 2017, Issue 110
    SECTION 22 Asset Dependency Discounting—A Flaw in IFRS 17? By Erik Jen Houng Lie 24 PBR, How Shall I Examine ... Steve Malerich 18 Challenges to Consider Upon IFRS 17 Adoption By Michael Beck, Laura Gray and Gavin ...

    View Description

    • Authors: Society of Actuaries
    • Date: Sep 2017
    • 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
  • Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012
    2013 to 2014. The A Committee had adopted an Aug. 17, 2012 version of VM, but, presumably, the Plenary ... amendments adopted for exposure (by them) since Aug. 17, 2012. A comment from the NAIC president implied ...

    View Description

    • Authors: Norman E Hill
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
    • Per Page: