Description: Analysis of movement in the lialbity, or reconciliation of the beginning and ending lialbity under proposed IFRS for insurance contracts, why it's important and the significance to actuaries, insurers and users of financial statements.

Description: FASB decisions made regarding potential changes to US GAAP accounting that differ from corresponding IASB decisions, causing the potential accounting changes.

Description: Feature article discussing U.S. and international regulatory developments of interest to actuaries in the financial reporting field.

Description: The article describes the impact of AG 48 to a captive reinsurer for a SGUL product.

Description: Current status and initiatives related to PBR regulation

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

Description: Discussion of recent FASB tentative decisions on disclosure and transition for their long-duration insurance contracts accounting project.

Description: On October 30, 2015, the SOA Assumption Development and Governance Group, an informal discussion group consisting of nearly 200 interested actuaries with topics pertaining to actuarial assumption development and governance, organized an industry discussion call on end-to-end assumption documentation practices. The purpose of this call was to generate a large list of ideas for best-practice assumption documentation. More than thirty companies were represented in the call, including direct insurers, reinsurers and consulting firms. This article is the work product of the discussion written by Laurie Li and Alex Zaidlin.

Description: This article explains the issue causing from asset dependency discounting as required by IFRS 17, and proposed some possible methods to solve the issue.