Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: With improved global mortality confirmed, the question becomes: What adjustments do actuaries need to make? This article answers that and other questions related to mortality improvements.

Description: This article discusses the state of risk management practice in the banking industry in the Middle East. Risk management in the Middle East is complicated by data quality problems and corporate governance issues.

Description: This column describes what the SOA is doing for its members and how it plans to better serve them. Here are a few examples of what lies ahead for 2011. • The SOA will begin offering the fellowship exams twice a year. • There will be a content management system put in place at the SOA for the purpose of helping members and candidates more easily find information on our website. • A PD redesign will offer new professional development opportunities in a variety of ways.

Description: The authors explore major points of the exposure draft (ED) of the Financial Accounting Standards Board (FASB). At the same time, they explain the differences between the FASB ED and the ED published nearly simultaneously by the International Accounting Standards Board (IASB).

Description: This column highlights the articles contained in the December 2009 issue of The Independent Consultant.

Description: Discusses bancassurance in the United States, after providing a brief background about it in Europe.

Description: An article from The Actuary that discusses the new non-forfeiture value. The secondary market for life insurance is redefining the way policies are valued. Paradign shifts don't occur overnight. Yet, somewhere along the line, there comes a convergence of factors that makes significant change inevitable. With regard to the secondary market for life insurance, this tipping point is already in the rear-view mirror.

Description: Provides background on the Brazilian insurance authority's ban of the group life rider benefit for Total and Permanent Disability due to illness, TPD. Then discusses alternative benefits that could be offered as replacements.

Description: Part 2 of a six-part series on the evolution of risk management continues with this article on dynamic financial analysis.