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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs ... perspective. International Financial Reporting Standards=IFRS;International Accounting Standards Board=IASB;Generally ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: 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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Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance
Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance Since the issuance of IFRS 17 in 2017 ... standards are becoming effective 1/1/2021 (though IFRS 17 may potentially be deferred by a year). U.S. insurers ...- Authors: Hui Shan, Alexandre Lemieux, Darryl Wagner
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Global Perspectives>Multinational companies
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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting ... insurance companies that will be implementing both IFRS 17 and US GAAP Targeted Improvements. Many of the ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS ... IFRS changing standards, their differences and similarities. Issues included are fair value accounting ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting
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Upcoming GAAP Developments
regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue ... instruments International Financial Reporting Standards=IFRS;Market value of liabilities; 9255 4/1/2009 12:00:00 ...- Authors: Leonard Reback
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. ... Principles=GAAP;International Financial Reporting Standards=IFRS;Statutory accounting; 4294977751 3/1/2012 12:00:00 ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Session 66: Statutory and GAAP Valuation and Regulatory Update
Session 66: Statutory and GAAP Valuation and Regulatory Update The presenters at this session ... pertaining to life and annuity products as well as IFRS and the global insurance capital standard. Regulatory ...- Authors: Jason Kehrberg, Eve-Simone Pastor, Robert E Winawer
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting Section News March 2012
Financial Reporting Section News March 2012 Financial Reporting Section March, ... Principles=GAAP;International Financial Reporting Standards=IFRS;National Association of Insurance Commissioners=NAIC;Risk ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Can There Be More Than One Fair Value?
Can There Be More Than One Fair Value? This article compares and contrasts existing and ... in fair value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]