Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 7 of 7 results (0.31 seconds)
Sort By:
  • Introduction à l’exposition au risque de crédit des assureurs-vie
    Introduction à l’exposition au risque de crédit des assureurs-vie This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but ...

    View Description

    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Introduction to Credit Risk Exposure of Life Insurers
    Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but does not cover all ...

    View Description

    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • GI PD Opportunities Update
    GI PD Opportunities Update The following is a listing of professional development (PD) opportunities with significant general insurance (GI) relevant content that were offered by the SOA in 2018 ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Introduction to Pillars One and Two for Insurers
    Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The ...

    View Description

    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
  • Chairperson’s Corner
    Chairperson’s Corner Pandemic impact on continuing education. Financial Reporting Section and Community Engagement. US GAAP textbook update for LDTI. IFRI textbook update for amendments. By ...

    View Description

    • Authors: Douglas Van Dam
    • Date: Sep 2021
    • Competency: Communication; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored
    Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and differences in measurement requirements between IFRS 17 and LDTI, leveraging a term ...

    View Description

    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation considerations for insurance companies that will be ...

    View Description

    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
    • Per Page: