Description: This article examines possible future directions in risk reporting by insurers, as they negotiate turbulent markets and move towards Solvency II compliance.

Description: An Overview of Stochastic Simulation modeling techniques and usages

Description: A discussion of the use of stochastic modeling in Embedded Value financial reporting

Description: A discussion about international financial regulatory developments, which included fair value accounting, solvency modernization and Contract Fulfillment Value as a measurement attribute for insurance contracts.

Description: Oliver Wyman surveyed the life insurance industry in 2Q 2018 on emerging life PBR practices. Key takeaways and a deeper dive on select practices are provided.

Description: Report on the activities of the Academy’s health practice council and its work groups.

Description: Section chairperson introduction and summary of recent and future section activity.

Description: The IAA has published a textbook-sized monograph on implementing risk adjustments under IFRS 17. This monograph will be helpful to those calculating the risk adjustment and those who want to know what the risk adjustment represents and how if affects period to period reporting.

Description: Discusses the impact of the Foreign Account Tax Compliance Act, FATCA, on U.S. insurance industry.

Description: An article explaining the conversion of the Israeli financial reporting scheme to a pseudo-GAAP method with acquisition expenses fully deferred and amortized in a straight line over 15 year. DAC was fully written off upon lapse. Initial results were good but then problems developed.