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IFRS 17: Implications for Onerous Contracts
IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous ... onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...- Authors: Hung Pan Cheung
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17: Risk Adjustment—A Numerical Example
IFRS 17: Risk Adjustment—A Numerical Example Risk adjustment is needed under IFRS 17 to reflect the ... level used for the calculation of the RA. However, IFRS 17 doesn’t specify a method and a confidence level ...- Authors: Nan Jiang
- Date: May 2020
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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IFRS 17 Variable fee approach
IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach ... example on the measurement model logic. CSM;VFA;IFRS 17 6442481738 3/1/2018 12:00:00 AM ...- 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]
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Challenges to Consider Upon IFRS 17 Adoption
to Consider Upon IFRS 17 Adoption This article provides an summary of the new IFRS 17 standard and some ... should must consider as they explore implementation. IFRS;Financial reporting;IASB 6442478745 9/1/2017 12:00:00 ...- Authors: Michael Beck, Gavin Stewart, Laura S Gray
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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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IFRS 17 Risk Adjustment Confidence Level Disclosure
IFRS 17 Risk Adjustment Confidence Level Disclosure Calculating the risk adjustment confidence level ... level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of capital ...- Authors: Leonard Reback
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic capital
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Transition From IFRS 4 to IFRS 17: Impact on Shareholders' Equity
Transition From IFRS 4 to IFRS 17: Impact on Shareholders' Equity This article discusses the possible ... shareholders' reported equity upon transition from IFRS 4 to IFRS 17. It classifies these factors in two categories: ...- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Asset Dependency Discounting—A Flaw in IFRS 17?
Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency ... dependency discounting as required by IFRS 17, and proposed some possible methods to solve the issue ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 Risk Adjustment – Insights from a Practical Example
IFRS 17 Risk Adjustment – Insights from a Practical Example This article examines potential approaches ... of Capital, Risk Adjustment;Value at Risk (VAR);IFRS;Economic Capital;Universal Life;Financial Reporting ...- 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
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A Computation Method for Discounting Stochastic Scenarios Under IFRS 17
Under IFRS 17 Market consistent valuations require path-dependent discounting for scenarios. IFRS 17's ... the value of underlying options and guarantees. IFRS 17, Locked-in rates, market consistent valuation, ...- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods; Modeling & Statistical Methods>Stochastic models