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Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
effects of the International Accounting Standards Board’s IASB Discussion Paper describing its Preliminary Views ... Insurance Contracts on nine representative U.S. life, health and annuity products. Generally Accepted Accounting ...- Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
completely by companies than other risks, like mortality risk; • Improvements in disclosure appear ... more conducive to such communication than that of U.S. GAAP; • The introduction of more robust sensitivity ...- Authors: Robert Frasca, Gordon Andrew Tucker
- Date: Jan 2007
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Actuarial Practice Forum
- Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Sarbanes - Oxley Compliance
risk needed to be linked to the related assertion(s). The majority of the actuarial risks were linked ... premium accruals were tested for traditional, UL, annuity, and health product lines. This 12 testing ...- Authors: Rebecca Justice
- Date: Jan 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]