1
-
10
of
11
results (0.31 seconds)
Sort By:
-
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 ...- 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]
-
Fixed Indexed Annuity Fair Value Quantification and Valuation
Fixed Indexed Annuity Fair Value Quantification and Valuation In this article, a numerical comparison of two commonly used FIA valuation methodologies is conducted to help insurers decide on the ...- Authors: Tao Wang ASA,MAAA , Peter M Phillips
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
-
Introduction to Credit Risk Exposure of Life Insurers
Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but does not cover all ...- 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]
-
The Future of Sustainability Reporting Standards
The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market ...- Authors: Kyle Lawless
- Date: Dec 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting
-
Solvency II Primer
Solvency II Primer This article serves as a Solvency II primer by first introducing the Solvency II framework and then identifying several implementation issues that are still being resolved.- Authors: Judy Wong
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Fair value accounting
-
L’avenir des normes en matière de rapports sur la durabilité
The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market ...- Authors: Kyle Lawless
- Date: Dec 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting
-
Talking Risk & Capital
Talking Risk & Capital This article examines possible future directions in risk reporting by insurers, as they negotiate turbulent markets and move towards Solvency II compliance.- Authors: Diane M M T Reynolds
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
-
Transparency and Liability Valuation
Transparency and Liability Valuation Here we are led to draw a distinction between “wild” markets and “free” markets. A wild market is unregulated and unscrutinized. Information flows are ...- Authors: Philip E Heckman
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting>Fair value accounting
-
An Industry in Question, A Profession with Answers
An Industry in Question, A Profession with Answers The central question is that of viability. Specifically, is the configuration of life insurers’ products and balance sheets economically viable ...- Authors: James Ramenda
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
-
Uncertainties, Challenges and Opportunities of Global Insurance Regulatory Convergence
Uncertainties, Challenges and Opportunities of Global Insurance Regulatory Convergence This article addresses the key capital and risk management issues immediately confronting the industry.- Authors: Matthew P Clark
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting>Fair value accounting