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Details, Details
Details, Details Quarterly progress on IASB's Insurance Contract Project. International Accounting ...- Authors: Henry Siegel
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Who Knows What Tomorrow Will Bring?
Who Knows What Tomorrow Will Bring? Discusses several possible developments on the financial ... which could have important implications for a company’s business plan. Generally Accepted Accounting Pri ...- Authors: Henry Siegel
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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No-See-Ums
contracts were identical. How this will affect U.S. policies re- mains to be seen. In addition, the ... without a specific term (e.g., for an immediate annuity)? One suggestion is that if the max- imum life ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Spring Cleaning
could then display those rates in a simple graph or table that could be easily understood. To facilitate ... significant changes in the kind and degree of mortality risk, morbidity risk or other insur- ance risk ...- Authors: Henry Siegel
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- 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]
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Caesar Salad Accounting
residual margin over the coverage period to the period(s) in which the service is provided. The FASB tentatively ... problems. For instance, does a 10-year-certain life annuity have an investment component? The insurer pays ...- Authors: Henry Siegel
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Mini-Series Continues
By Frank Clapper 33 AG 33—Non Elective, Non Mortality—Update By John Blocher 34 Report on the IAA ... not have to be to the same assumption (e.g., a mortality loss could be followed by an expense gain) so ...- Authors: Henry Siegel
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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A Retrospective Look at History
little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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(Incredible, Unbelievable)
(Incredible, Unbelievable) Current developments in IASB Accounting Standards;International Accounting ... insurance contract, as is of- ten the case in the U.S. for certain variable annuities, the entity would ...- Authors: Henry Siegel
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Convergence Once Again
really so important that compromise was impossible. Table 1 identifies the four major issues that the boards ... 10 percent), and if we had to return to includ- Table 1: Major Outstanding Disagreements Between IASB ...- Authors: Henry Siegel
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- 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]