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No-See-Ums
update describes it: “Variable fee approach for direct participation contracts “The IASB tentatively ... tentatively decided that, for insurance contracts with direct participation fea- tures, it would modify its gen- ...- 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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Convergence Once Again
same manner as the release of the corresponding direct single/ residual margin (i.e., in line with the ... same manner in which an insurer should evaluate a direct insurance contract. Of course, as noted, the two ...- 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]
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A Retrospective Look at History
A Retrospective Look at History Developments in IFRS International Accounting Standards ... measurement of cer- tain assets underlying contracts with direct participating fea- tures, measuring the CSM on ...- 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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Spring Cleaning
Insurance Contracts. Segregated Assets Related to Direct Performance Linked Insurance Contracts The board ... decided the following: 1. The liability for “direct performance linked insur- ance contracts” and ...- 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]