Description: 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 26 – 'Presentation Workshop' held at the 2011 SOA International Financial Reporting for Insurers Seminar in Hong Kong. This spreadsheet facilitated the objectives of the workshop which focused on building the statement of comprehensive income using the exposure draft approach.

Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: “It is an irony of existing regulation that, if the life insurance industry in the United States were required to file financial statements according to the statutory rules of the United Kingdom, most companies would be insolvent and if the life insurance industry of the United Kingdom were required to file financial statements on the basis of statutory requirements in the United States, most companies also would be insolvent.”

Description: This article discusses the survey of published embeddd value EV financial assumptions through 2010 sponsored by the Society of Actuaries International Experience Study Working Group. The purpose of this survey is to provide international actuaries with benchmark assumption data.

Description: One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The article provides a summary of how these rules operate along with suggested actions insurers can take today to prepare for timely compliance.

Description: A regulator's perspective on the changing insurance and financial services industry, including changes in the state regulatory environment driven by the regulators themselves, as well as potential changes in the competitive environment prompted by the Financial Services Modernization Act.

Description: Discussion of the Buol Report, dealing with international solvency standards for life insurance companies

Description: This article relates the experience of a retired actuary's volunteer's work in a USAID/Farmer to Farmer program. he work was to review the IFRS accounting treatment of a non-profit foundation based in Colombia.

Description: The current life insurance development with a focus on the latest regulation change from actuarial perspective and its possible impact to the Vietnam industry.

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.