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  • Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
    Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement ...

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    • Authors: Jeremy Gold
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods
  • 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