Description: Summarizes financial reporting regulatory developments from April - June.

Description: A description of the latest SOA research projects that relate to financial reporting.

Description: An update on SOA research relevant to the Financial Reporting Section.

Description: Read the September 2018 issue of The Financial Reporter published by the Financial Reporting Section.

Description: This article examines potential approaches to the calculation of the risk adjustment component, with a focus on a case study related to a UL product.

Description: This article presents and overview of the PBGC Actuarial Valuation Report from 2005. From Pension Section News, September 2006, No. 62.

Description: The 2020 edition of the Valuation Manual permits mortality data aggregation thereby enhancing credibility but also has accompanying requirements and addresses calculation of company experience rates.

Description: This a two-part article on actuarial opinions and addresses the coordination of opinions found in the financial reporting environment of the brown or blue book actuary. From Society of Actuaries Financial Reporting Monograph, M-AS99-1.

Description: While most actuaries work for companies and have as a primary objective the financial success of their employers, regulatory actuaries primarily serve the public interest. In part one of this presentation, we will explore the role of actuaries whose priority is to serve the public interest. Regulation is developed by a deliberative process that includes regulators, the American Academy of Actuaries, trade associations and the companies that will be affected by the regulation. In part two of this session, we will present a series of vignettes each focusing on recent updates to the Valuation Manual. At the conclusion of the session, attendees will have a deeper appreciation of what goes on behind the scenes in the development of regulation.

Description: Since IFRS17 draft was issued in June 2019, IASB has discussed various important issues, such as the selection of B137 and the judgment to investment components. This session will be focused on the discussion and sharing of these aspects, to help understand the latest developments. At the same time, actuaries played an important role in the implementation of IFRS 17. The speaker will share the important work of actuaries in the implementation and application of IFRS 17 through the observation of the previous implementation process.