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  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing a few of the important initiatives of the Financial ...

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    • Authors: William Sayre
    • Date: Jun 2014
    • Competency: Communication>Written communication; Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Professional development
  • The Financial Reporter
    2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate ... standards=IAS;international financial reporting standards=IFRS;annuity valuation;defined benefit plans;pension accounting;pension ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • Time Flies! Chairperson’s Corner
    Time Flies! Chairperson’s Corner Chairperson’s column discussing a few of the important initiatives ...

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    • Authors: William Sayre
    • Date: Sep 2014
    • Competency: Communication>Written communication; Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Professional development; Enterprise Risk Management>Financial management
  • What Is The Professional Development Committee And What’s In It For You?
    What Is The Professional Development Committee And What’s In It For You? Feature article ... Development Committee And What’s In It For You? Feature article discussing the SOA’s Professional Development ...

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    • Authors: Beth Grice, Terry Long, Judy Powills
    • Date: Mar 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development
  • PBA Corner
    Standard Ordinary Mortality Table Language implementing the 2017 CSO mortality table for non- forfeiture ... of the company. VM-20 Mortality Credibility and Margin Provisions Mortality credibility measurement ...

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    • Authors: Karen Rudolph
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>General business skills; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • IFRS 17 Risk Adjustment – Insights from a Practical Example
    scenario. • 30-year projection period. • Lapse and mortality assumptions were set based on an insur- ance company’s ... Adjustment (No Investment Component) deferred annuity) and minimized when there is little or no investment ...

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    • Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
    • Date: Sep 2018
    • Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics; Finance & Investments; Financial Reporting & Accounting
  • SOA Assumption Development And Governance Discussion: Third Quarter 2013 Calls
    SOA Assumption Development And Governance Discussion: Third Quarter 2013 Calls Feature article ... their role. Assumptions;Corporate governance;Mortality assumption;Audits 6442454440 3/1/2014 12:00:00 ...

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    • Authors: Andrew Besendorf
    • Date: Mar 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Pensions & Retirement>Assumptions and methods
  • Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR
    discussing such issues as levels of aggrega- tion for mortality experience, the various requirements related ... compare to actual historical experience. 3. Mortality assumptions: The report requires a detailed expla- ...

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    • Authors: Gaurav Rastogi
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Life Insurance>Reserves - Life Insurance
  • IFRS 17 Variable fee approach
    economics of these direct participating contracts. Table 1 sum- marizes the key differences between GM and ... in the changes in the insurer’s variable fee Table 1 Differences between GM and VFA MARCH 2018 ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Mar 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting Research Scorecard
    task forces to assemble financial statements under U.S. and IFRS bases Tom Herget Recently published ... task forces to assemble financial statements under U.S. and IFRS bases Tom Herget Recently published ...

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    • Authors: Samuel Keller
    • Date: Jan 2013
    • Competency: Leadership>Thought leadership; Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance