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IFRS17 Digest
IFRS17 Digest A high level summary of developments of the new international accounting standard for insurance contracts (IFRS17) from the perspective of a general insurer. IFRS17;Accounting; ...- Authors: A Bennett
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporting Research Update
Financial Reporting Research Update Update on SOA research projects of interest to members of the Financial Reporting Section. Financial reporting 6442484493 9/1/2018 12:00:00 AM ...- Authors: Ronora Stryker, David C Armstrong
- Date: Sep 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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PBR Developments: What’s Going on with the Valuation Manual?
PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent proposed changes to the Valuation Manual that might take effect for 2019 valuations for PBR business.- Authors: Arnold Dicke, Leonard Mangini
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Case Study - Impact of Tax Cuts and Jobs Act 2017
Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis of the impacts of the 2017 Tax Cuts and Jobs Act for certain life insurance contracts. Taxation; ...- Authors: Christopher Zuiker, Dylan Strother
- Date: Sep 2018
- Competency: 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>Tax accounting; Life Insurance>Reserves - Life Insurance
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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 (VFA) and provides an illustrative example on the measurement model logic. CSM;VFA;IFRS 17 ...- 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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ACLI Update Column
ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...- Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Actuarial Models in an IFRS World
Actuarial Models in an IFRS World New International Financial Reporting Standards promise to trigger fundamental changes in the role and significance of actuarial models for insurers.- Authors: Trevor Howes
- Date: Apr 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Modeling Platform
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Financial Reporter, June 2018, Issue 113
The Financial Reporter, June 2018, Issue 113 Read the June 2018 issue of The Financial Reporter published by the Financial Reporting Section of the SOA. Financial Reporting 6442482800 6/1/2018 12 ...- Authors: Society of Actuaries
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: 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; Financial Reporting & Accounting>Tax accounting
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Changes to the Computation of Tax Reserves under P.L. 115-97
Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
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Mortality Improvement Rates for AG-38 for Year-End 2018
Mortality Improvement Rates for AG-38 for Year-End 2018 Recommendation for a set of improvement factors to be used in conjunction with the 2008 Valuation Basic table or the 2015 Valuation Basic ...- Authors: Marianne C Purushotham
- Date: Oct 2018
- Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting