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  • No-See-Ums

    No-See-Ums Update on the IFRS for Insurance Contracts Accounting Standards;International Accounting Standards Board=IASB;International Accounting Standards=IAS;Financial Reporting;International ...

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    • Authors: Henry Siegel
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • What actuaries can learn from accountants

    What actuaries can learn from accountants How actuarial practices have benefited from lessons learned from accountants Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial ...

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    • Authors: James Milholland
    • Date: Mar 2016
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting

  • PBA Corner

    PBA Corner update on regulatory issues focusing on PBR reserves;statutory;principle-based ;regulatory;conservatism 6442471110 9/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Henry Is Mostly Right about IFRS for Insurance

    Henry Is Mostly Right about IFRS for Insurance Different points of view about IFRS are explained. International Financial Reporting Standards=IFRS 6442475651 3/1/2017 12:00:00 AM ...

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    • Authors: James Milholland
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • IFRS 17 Variable fee approach

    IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic. CSM;VFA;IFRS 17 ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Mar 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business

    Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business Adjusting GAAP reinsurance reserves to account for reinsurance protection against the events that trigger direct ...

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    • Authors: Steven Malerich, Jack Liu
    • Date: May 2024
    • Competency: Communication; External Forces & Industry Knowledge; Leadership
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance; Life Insurance>Reserves - Life Insurance

  • Governance of Principle-Based Reserves

    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation processes, including standards, oversight, controls and review related to the PBR ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy

  • Financial Reporting Research Update

    Financial Reporting Research Update This newsletter article provides an update, as of December 2024, on Financial Reporting Section sponsored research projects in process and those recently ...

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    • Authors: Gavin Stewart, Ronora Stryker
    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • COLIFR Corner

    COLIFR Corner COLIFR Corner by Harold Forbes from the Financial Reporter, May 1999, Issue No. 39. American Academy of Actuaries=AAA;Annuities;Risk-based capital=RBC; 9093 5/1/1999 12:00:00 AM ...

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    • Authors: Harold Forbes
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Letter From the Editor - New Production Schedule for The Financial Reporter

    Letter From the Editor - New Production Schedule for The Financial Reporter Letter From the Editor New Production Schedule for The Financial Reporter by Jerry Enoch from The Financial Reporter, ...

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    • Authors: Jerry Enoch
    • Date: Sep 2003
    • Publication Name: The Financial Reporter
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