1
-
10
of
130
results (0.56 seconds)
Sort By:
-
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]
-
Asset Dependency Discounting—A Flaw in IFRS 17?
Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency ... dependency discounting as required by IFRS 17, and proposed some possible methods to solve the issue ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
IFRS 17 Risk Adjustment – Insights from a Practical Example
IFRS 17 Risk Adjustment – Insights from a Practical Example This article examines potential approaches ... of Capital, Risk Adjustment;Value at Risk (VAR);IFRS;Economic Capital;Universal Life;Financial Reporting ...- 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
-
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve The OCI-Solution ... OCI-Solution of IASB’s IFRS 4 Phase II requires that interest expense for the Profit and Loss (P&L) calculation ...- Date: Jun 2015
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
-
Henry Is Mostly Right about IFRS for Insurance
Henry ... Is Mostly Right about IFRS for Insurance Different points of view about IFRS are explained. International ... International Financial Reporting Standards=IFRS 6442475651 3/1/2017 12:00:00 AM ...- Authors: James Milholland
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
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]
-
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]
-
Letter From The Editors
Letter From The Editors Actuaries are caught in a perfect storm. Since the global financial ... had to comply with new guidelines/standards, e.g., IFRS, Solvency II, PBA reserves ... etc. A lot of them ...- Authors: Andrew Chan, Richard Junker
- Date: Oct 2012
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: CompAct
- Topics: Technology & Applications>Computer science; Technology & Applications>Software
-
E&R Section Sponsored Sessions at the 2016 Life and Annuity Symposium and Health Meeting
Duncan Life & Annuity Symposium in Nashville, May 16–17 The E&R Section is sponsoring one session and a section ... detection. Health Meeting in Philadelphia, June 15–17 The E&R Section is sponsoring two sessions at the ...- Authors: Thomas Edwalds, Ian G Duncan
- Date: Apr 2016
- Competency: Communication>Oral communication; Communication>Written communication; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Expanding Horizons
- Topics: Actuarial Profession>Academic partnerships; Actuarial Profession>Professional development
-
Letter to the Editor: Question from a Reader
Letter to the Editor: Question from a Reader A question from a reading regarding ... Editor:Question from a Reader Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable ...- Authors: Robert Crompton
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting