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  • Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
    Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II The article discusses practical PGAAP issues under China GAAP, e.g. product ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: Jun 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • IFRS 17 Variable fee approach
    IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic. CSM;VFA;IFRS 17 ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Mar 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: 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 to the calculation of the risk adjustment component, with a focus on a case study related to ...

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    • 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 Financial Reporter
    The Financial Reporter The September 2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate governance;accounting ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • PBA Corner
    PBA Corner A summary of regulatory developments related to principle-based reserving. reserves;principle-based;VM-20;Valuation Manual 6442467209 3/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>General business skills; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
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