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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 insurance example to ...- 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
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Introduction to Credit Risk Exposure of Life Insurers
published International Financial Reporting Standards (IFRS) 9, concluding an overhaul of accounting standards ... for financial instruments. The concern that the IFRS 9 tries to address is that the accounting measurement ...
- 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]
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2021 Reinsurance News Best Article
Announcement of the best article published in the Reinsurance News in 2021. ... of modeling and data work triggered by LDTI or IFRS 17, and the global COVID-19 pandemic. Close runners-up ...
- Authors: Dirk Nieder
- Date: Jan 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Reinsurance
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Introduction à l’exposition au risque de crédit des assureurs-vie
la Norme internationale d’information financière (IFRS) 9, concluant une révision des normes comptables ... comptables visant les instruments financiers. L’IFRS 9 tente de résoudre la préoccupation selon laquelle l’évaluation ...
- 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]
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Introduction to Pillars One and Two for Insurers
statements, typically prepared under US GAAP or IFRS. The MNE then must determine the net income included ... basis. The rules do not simply use the US GAAP or IFRS ETR for each country. Instead, the net income and ...
- 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
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Covid-19 Impact on the South African Life Insurance Industry: What Can we Learn?
Covid-19 Impact on the South African Life Insurance Industry: What Can we Learn? The South African ... This was possible due to the current treatment of IFRS reserves, whereby the actuaries in South Africa ...
- Authors: Idelia Hoberg’
- Date: Jun 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Experience Studies & Data; Life Insurance>Reserves - Life Insurance; Life Insurance>Claims - Life Insurance
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Optimizing QDIAs for Retirement
retirement asset accumulations receive public assistance.[17] These figures significantly understate the importance ... R43439, pp. 4-5. [16] EBRI Asset Decumulation p. 9. [17] Report of the Virginia Retirement System Work Group ...
- Authors: Paul Donahue
- Date: Jun 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: Retirement Section News
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Plan design; Pensions & Retirement>Post retirement risks
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Research Executive Committee 2023 Emerging Issues Research
Research Executive Committee 2023 Emerging Issues Research The Research Executive Committee (REC) of the ... the research for an organizational publication. 11/17/2022 12:00:00 AM Society of Actuaries ...
- Authors: Society of Actuaries
- Date: Nov 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession
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2022 SOA Student Research Case Study Challenge
2022 SOA Student Research ... ................................................ 17 Appendix A – PCA .............................. ... liability insurance. 17 Conclusion ACF strongly advises the Executive ...- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession