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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs ... perspective. International Financial Reporting Standards=IFRS;International Accounting Standards Board=IASB;Generally ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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No-See-Ums (Part 2)
No-See-Ums (Part 2) Update on IASB Activities during the last quarter of 2016. International ... Standards=IAS;International Financial Reporting Standards=IFRS;Accounting Standards 6442475654 3/1/2017 12:00:00 ...- Authors: Henry Siegel
- Date: Mar 2017
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- 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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International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... Association=IAA;International Financial Reporting Standards=IFRS;Life reserves;Yield curve=Term structure; 9177 ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
example 7.3. Net Investment Income -- U.S. GAAP and IFRS Financial Reporting for Insurance ... proposed International Financial Reporting Standard (IFRS) on Insurance Contracts, particularly relevant ...- Authors: Society of Actuaries
- Date: Nov 2010
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Revenue Recognition for Insurance Contracts—Part 3
The Financial Reporter | DECEMBER 2012 | 17 Table 2 Comparison of the Performance Statement ... Recognition for Insurance Contracts – Part 3 | fRoM pagE 17 The Financial Reporter | DECEMBER 2012 | ...- Authors: James Milholland
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Margins in Medical Claim Liabilities under Future Accounting Models
Margins in Medical Claim Liabilities ... the beginning of month k, rather than at the end.17 If the insurer were to establish a claim liability ... 17 For purposes of this discussion, we assume that the ...- Authors: Rowen Bell
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Health & Disability>Health insurance
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An Approach for Measurement of the Fair Value of Insurance Contracts
David Rogers, Larry Rubin, David Scheinerman 17 deposit (the cash value in the case of a life insurance ... Rubin, David Scheinerman 20 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 Policy Y ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]