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The Future of Sustainability Reporting Standards
The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step ...- Authors: Kyle Lawless
- Date: Dec 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting
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L’avenir des normes en matière de rapports sur la durabilité
The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step ...
- Authors: Kyle Lawless
- Date: Dec 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting
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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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Uncertainties, Challenges and Opportunities of Global Insurance Regulatory Convergence
Uncertainties, Challenges and Opportunities of Global Insurance Regulatory Convergence This article ... ion;International Financial Reporting Standards=IFRS;Principles-based approach=PBA;Solvency II; 10833 ...- Authors: Matthew P Clark
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting>Fair value accounting
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An ERM Approach to Income Tax Risk
An ERM Approach to Income Tax Risk In this article, the author gives an overview a number of Enterprise ... capital;International Financial Reporting Standards=IFRS;Taxes=Taxation; 10839 3/1/2009 12:00:00 AM ...- Authors: Application Administrator
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Fair value accounting
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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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Risk-Based Pricing—Risk Management at the Point of Sale
Risk-Based Pricing—Risk Management at the Point of Sale Risk based pricing addresses some ... accounting;International Financial Reporting Standards=IFRS;Product development;Value-based insurance design; ...- Authors: Dominique Lebel
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Annuities>Pricing - Annuities; Enterprise Risk Management; Life Insurance>Pricing - Life Insurance
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Talking Risk & Capital
be practical. Many accounting standards (e.g., IFRS 7) and regulations reference or require the disclosure ... tification of a suitable benchmark in question. As IFRS moves firms inexorably toward mark-to-market of ...- Authors: Diane M M T Reynolds
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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A Discussion of Canadian and U.S. Capital Adequacy Requirements
Surplus Requirements (MCCSR) Accounting Basis - IFRS U.S. U.S. National Association of Insurance Commissioners ... (MCCSR) Available Capital Required Capital Based on IFRS Balance Sheet Capital Position Tier 1: Core Capital ...- Authors: Yi Zheng
- Date: Aug 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Life Insurance>Capital - Life Insurance
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Chairperson's Corner - Turning Our Challenges Into Opportunities
Chairperson's Corner - Turning Our Challenges Into Opportunities In this article, the section ... front is evolving as well. Globally, the reserve (IFRS, FAS 157 and VACARVM) and capital (Solvency II ...- Authors: Matthew P Clark
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Actuarial Profession; Enterprise Risk Management