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  • Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012

    Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the International Actuarial Association who met in Nassau, the Bahamas. Discussions ...

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    • Authors: James Milholland
    • 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]

  • PBA Corner

    PBA Corner Information regarding the Economic Scenario Generator to be used when calculating Principle-based reserves and implementing VM20. ;; Accounting standards; Life insurance; Financial ...

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    • Authors: Karen Rudolph
    • 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]

  • Reinsurance Considerations in Developing an Insurance Accounting Standard

    Reinsurance Considerations in Developing an Insurance Accounting Standard This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several ...

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    • Authors: Albert Li, Andy Ferris, Darryl Wagner
    • Date: Dec 2011
    • 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]; Reinsurance>Financial reporting for reinsurance

  • Report on the International Actuarial Association: International Standards of Actuarial Practice and International Actuarial Notes

    Report on the International Actuarial Association: International Standards of Actuarial Practice and International Actuarial Notes Feature article giving an update on the International Standards ...

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    • Authors: James Milholland
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • IFRS 17: Implications for Onerous Contracts

    IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...

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    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Almost Success!

    Almost Success! Describes current developments in the IASB's Insurance Contracts Project. International Accounting Standards Board=IASB;International Financial Reporting ;Accounting ...

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    • Authors: Henry Siegel
    • Date: Jun 2016
    • Competency: 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]

  • Chairperson’s Corner What Have you Done for me (and you) Lately?

    Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...

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    • Authors: Robert Leach
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Challenges to Consider Upon IFRS 17 Adoption

    Challenges to Consider Upon IFRS 17 Adoption This article provides an summary of the new IFRS 17 standard and some of the challenges that companies should must consider as they explore ...

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    • Authors: Michael Beck, Gavin Stewart, Laura S Gray
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • Update on International Accounting Standards for Insurers

    Update on International Accounting Standards for Insurers This article provides an overview of the latest IAS developments that affect insurers. Asset valuation;Derivatives;Discount ...

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    • Authors: Mark Freedman, Ludovic Antony
    • Date: Aug 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Revenue Recognition for Insurance Contracts—Part 3

    Revenue Recognition for Insurance Contracts—Part 3 This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those ...

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    • Authors: James Milholland
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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