Description: Feature article, second part in a series, about the International Accounting Standards Board’s (IASB) and of the Financial Accounting Standards Board’s (FASB) approach to revenue recognition related to International Financial Reporting Standards (IFRS) for insurance contracts.

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

Description: A description of the requirement to disclose a reconciliation of the opening and ending balance of liabilities for insurance contracts in the proposed new IFRS for insurance, and reasons why it should be seen as more than a compliance effort.

Description: Feature article discussing what it means to be market-consistent and whether or not insurance products can be priced and valued in a market-consistent fashion. This article addresses the limits to market consistency by questioning whether there in fact can be a market-consistent level annual premium for a term life insurance contract.

Description: This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those contracts that are measured by the building blocks approach under the emerging new standards for insurance that are being developed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) of the United States.

Description: Feature article discussing the changes the International Accounting Standards Board’s new accounting standard will bring.

Description: Article discussing financial reporting topics discussed at the International Actuarial Association meeting in Washington D.C. in April.

Description: How actuarial practices have benefited from lessons learned from accountants

Description: Different points of view about IFRS are explained.

Description: Discusses the meeting of the Accounting Committee of the International Actuarial Association in March.