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A Conversation About IFRS
A Conversation About IFRS A roundtable discussion of the new international accounting standards and ... Board=IASB;International Financial Reporting Standards=IFRS; 19964 5/1/2011 12:00:00 AM ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IASB Exposure Draft on Insurance Contracts
IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the major components ... Board=IASB;International Financial Reporting Standards=IFRS; 19967 5/1/2011 12:00:00 AM ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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ACLI Update Column
or International Financial Reporting Standards (IFRS). US GAAP allows full recognition of the entire ... termine if these reduced limitations remain appropriate.17 To address concerns about losing regulatory authority ...- Authors: William Elwell
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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February 2020 issue of Taxing Times
accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...- Authors: Society of Actuaries
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update
to the OECD Pillar Two model rules with Examples.[17] ACLI engaged with GFIA to develop a comment letter ... e-erosion-model-rules-pillar-two-commentary.pdf [17] Examples may be found here: https://www.oecd.or ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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From the Chair – Proud of Our Progress
From the Chair – Proud of Our Progress A discussion about the Taxation Section goals and accomplishments ... where Craig Pichette will talk about tax aspects of IFRS. We are planning a Tax Reserve Seminar in March ...- Authors: Christian J DesRochers
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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Assessing the Transfer of Risk: An Actuarial Perspective
standards. International Financial Reporting Standard (IFRS) No. 4 (“Insurance Contracts”), dealing with accounting ... account- ing periods beginning on July 1, 2005. Under IFRS 4, Assessing the Transfer of Risk: An Actuarial ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining ... 72472 (Nov. 12, 2020) [2] 67 Fed. Reg. 18988 (Apr. 17, 2002) [3] 83 Fed. Reg. 45321 (Sept. 6, 2018) [4] ...
- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
reduced by any reinsurance premiums paid or accrued.[17] The numerator of the base erosion percentage is ... definition of applicable taxpayer. [16] Reg. §1.59A-2(e). [17] Reg. §1.59A-2(d)(4). [18] Reg. §1.59A-2(e)(3)(ii)(F) ...
- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
contracts entered into on and after June 21, 1988.[17] Why the Floor Interest Rates Needed to be Changed ... mortality charge rule of section 7702(c)(3)(B)(i). [17] See § 5012(e)(1) of the Technical and Miscellaneous ...
- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy