Description: In 2014, the SOA Product Development and Reinsurance Sections, along with the Committee for Life Insurance research engaged Reinsurance Group of America to undertake a research project on term conversion experience.

Description: This session discussion is about recent insurance-department activity, current American Institute of Certified Public Accountants [AICPA] issues, and insolvency issues pertaining to reinsurance. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting.

Description: Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the value of insurance contracts.

Description: This session discussion is panelists debating conflicting proposals as to how best to overhaul regulations governing reserve credits for reinsurance. Between the debate and other presentations, the panelists will address the following subjects and current issues, reinsurance resere credits, mirror reserving, proposed changes to the NAIC model law on reinsurance reserve credits, and reserve credits involving unauthorized reinsurers. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several alternative potential approaches to recognizing gains and losses from reinsurance from the perspective of the ceding company.

Description: Feature article summarizing the discussions of The Assumption Development and Governance Group (sponsored by the Financial Reporting and Product Development Sections)—a group formed in April to offer an opportunity for actuaries to participate in discussions around key topics and establish industry contacts in the field of assumptions.

Description: Feature article describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in May 2013.

Description: Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting standard.

Description: Letter from the chairperson of the Financial Reporting section describing the changes that are in store for the financial reporting industry and the SOA’s Financial Reporting section.