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Questions
Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance ... Board=FASB; International Financial Reporting Standards=IFRS 6442451332 9/1/2013 12:00:00 AM ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- 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]; Reinsurance>Financial reporting for reinsurance
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Report on the International Actuarial Association Meeting in The Hague, May 2013
Report on the International Actuarial Association Meeting in The Hague, May 2013 Feature ... Board=FASB;International Financial Reporting Standards=IFRS;Solvency II;Enterprise risk management=ERM 6442451329 ...- Authors: James Milholland
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Insurance Accounting as a Black Hole
that International Financial Reporting Standards (IFRS) could be incorporated into U.S. accounting requirements ... relevant requirements for Financial Instruments in IFRS, subject to future decisions on allocation. May ...- Authors: Henry Siegel
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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Reinsurance Considerations in Developing an Insurance Accounting Standard
2 Chairperson’s Corner By Rob Frasca 12 gAAp/IFRS accounting projects—more than just insurance contracts ... 115 Net Income 2 33 32 30 28 26 24 20 17 12 226 Chart A (ED/Dp Approach) The Financial ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Green...But No Envy
Actuarial Applications of Behavioral Economics • IFRS 4 • IAA Monograph on Risk Adjustment • PBA Practitioner’s ... Efficiency • Considerations for Year-End (2011) • IFRS & FASB Convergence • Phase II of the VM-20 Study ...- Authors: Matthew P Clark
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
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Financial Reporting Research Scorecard
to assemble financial statements under U.S. and IFRS bases Tom Herget Recently published research of ... to assemble financial statements under U.S. and IFRS bases Tom Herget Recently published research of ...- Authors: Samuel Keller
- Date: Jan 2013
- Competency: Leadership>Thought leadership; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Other Comprehensive Income For Insurance Contracts
contracts, which would be effective under U.S. GAAP and IFRS, respec- tively. For the IASB, this was their second ... 4 2.00% 85 27 113 5 2.00% 81 22 103 6 2.00% 77 17 94 7 2.00% 73 12 86 8 2.00% 69 8 78 9 2.00% 66 ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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The Financial Reporter Issue 94, September 2013
contracts, which would be effective under U.S. GAAP and IFRS, respec- tively. For the IASB, this was their second ... 4 2.00% 85 27 113 5 2.00% 81 22 103 6 2.00% 77 17 94 7 2.00% 73 12 86 8 2.00% 69 8 78 9 2.00% 66 ...- Authors: Financial Reporting Section Research Team
- Date: Sep 2013
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial Reporting ... an update on developments at the IASB related to IFRS for insurance accounting and will be presented ...- Authors: Robert Frasca
- Date: Sep 2012
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ... issue Practical Considerations ... | from page 17 February 2004 | The Financial Reporter | 19 to ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance