Description: This article explores the challenges of financial reporting in the 21st century particularly on the international scene.

Description: Comparison of S&P’s published ratings standards in the United States and Europe with regards to capital adequacy ratios.

Description: Article from International Section News, July 2006, No. 39 is the chairperson's corner highlighting the summer issue of the International News.

Description: Actuary of the Future Section session recap covering market research.

Description: This is an article discussing the update on the SOA international experience study which has expanded the topics being studied from individual life insurance mortality and persistency experience to also include agent retention and productivity.

Description: This is the second article devoted to unique international accounting issues. The authors share their experience implementing SOP 03-1 in a number of countries.

Description: The first preliminary results on international experience studies on mortality and persistency for the pilot countries of Taiwan, Mexico and South Korea are discussed and future expansion of the studies are explained.

Description: A discussion of European CFO Embedded Value Guidelines

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.

Description: This article presents the results of a survey of financial assumptions contained in 2003 embedded value reports. The purpose of the survey is to provide international actuaries with benchmark assumption data. From International Section News, October 2004, Issue No. 34.