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  • IFRS 17 Variable fee approach
    the unique features of insurance contracts with direct participation features, IFRS 17 provides for a ... (VFA). Insurance contracts with direct participation features (or “direct participating contracts”) are ...

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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]
  • The Financial Reporter
    secondary guarantee (ULSG) products. This is a direct result of New York’s rejection of the Actuarial ... mates of fulfillment cash flows for an underlying direct insurance contract that are recognized immediately ...

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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
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard This research scorecard will keep section members informed ... Alberts at mark@albertsactuary.com. R esearch is a primary mission of the Financial Reporting Section and ...

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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
  • IFRS 17 Risk Adjustment – Insights from a Practical Example
    earlier recognition of cash flow variability has a direct impact on earnings. Since the release of the IFRS ... indicates that VaR is a point in time estimate. A direct implication of the observation above is that the ...

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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
  • 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 discussing ... • Beth Grice (PDC chair)—Health and Long Term Care Insurance sections and liaison to the Health Meeting: ...

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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
  • Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
    Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective ... or exceeds 1 percent (not 5 percent as used for direct business), the reinsurance policy is qualified ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: Jun 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR
    Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject ... to meet all the requirements under VM-31 is the primary conduit for opening the lines of communication ...

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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
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