Description: Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the value of insurance contracts.

Description: Description and welcome to the 2020 Canadian Reinsurance Conference including highlight of the key note speaker

Description: Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of Reinsurance

Description: Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting standard.

Description: Discussion of FAS 133 Implementation Issue B36 relating to the implications for the financial reporting of modco and similar reinsurance treaties where the assuming company assumes some investment risk from assets still owned by the ceding company.

Description: With coinsurance of an existing block of long-duration insurance contracts, there may be existing reinsurance that remains in force. The new coinsurance is typically net of such “inuring reinsurance.” In this article, we look at approaches that the new reinsurer might apply to account for the effects of inuring reinsurance.

Description: This research scorecard will keep section members informed about research projects sponsored or co-sponsored by the Financial Reporting Section.

Description: The September 2013 issue of the Financial Reporting Section’s newsletter, The Financial Reporter.

Description: Letter from the chairperson of the Financial Reporting section describing the changes that are in store for the financial reporting industry and the SOA’s Financial Reporting section.

Description: A discussion of the recent announcement from FASB that certain reinsurance agreements, such as modified coinsurance arrangements, contain an embedded derivative that must be accounted for in accordance with FASB 133