Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • A Retrospective Look at History

    A Retrospective Look at History Developments in IFRS International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial Reporting ...

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    • Authors: Henry Siegel
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • International Accounting Standards for the Insurance Industry

    International Accounting Standards for the Insurance Industry International Accounting Standards for the Insurance Industry by Bruce D. Moore from International Section News, February 1998, Issue ...

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    • Authors: Bruce Moore
    • Date: Feb 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • International Accounting Standards for Insurance

    International Accounting Standards for Insurance Discusses the issues papaer to be released by the International Accounting Standards for Insurance to cover accounting issues for insurance ...

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    • Authors: Bruce Moore
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge; Leadership>Thought leadership; Professional Values
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance
  • International Accounting Standards—Phase I is “Finished”

    International Accounting Standards—Phase I is “Finished” This article summarizes IFRS 4, the initial phase of international accounting standards for insurance contracts and provides and outlook ...

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    • Authors: Douglas Doll, Peter S Wright
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Update on International Accounting—March 2004

    Update on International Accounting—March 2004 In light of the recent activity around the International Financial Reporting Standards IFRS, this article describes events that have happened in the ...

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    • Authors: William Hines
    • Date: Aug 2004
    • Competency: Communication>Difficult message delivery; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Public Policy
  • International Accounting Standards IAS on Top of Insurers’ Minds

    International Accounting Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft 5 dealing with specific requirements for insurance companies ...

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    • Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Foreign Correspondent

    Foreign Correspondent Now that foreign filers can use the IFRS as their basis for financial reporting without any reconciliations to US GAAP, it is now important to stay abreast of international ...

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    • Authors: Henry Siegel
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • FASB/IASB Financial Instruments Project

    FASB/IASB Financial Instruments Project This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is ...

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    • Authors: Leonard Reback
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • IAA Discount Rate Project Update

    IAA Discount Rate Project Update Article announcing an upcoming monograph which will deal with methods for determining an appropriate rate of discount for financial reporting under international ...

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    • Authors: Frank Grossman
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Green...But No Envy

    Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; Life insurance; Financial reporting; National ...

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    • Authors: Matthew P Clark
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance