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  • Risk Management Terms

    Risk Management Terms This is a compilation or risk management terms garnered from a survey of risk professionals supplemented with analysis of firm-level information on significant risks as ...

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    • Authors: Marjorie Rosenberg, Peng Shi, SHINICHI KAMIYA, Joan Schmit
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Enterprise Risk Management>Risk categories; Finance & Investments; Financial Reporting & Accounting

  • Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers

    Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers Sustainable operations under changes in accounting principles and solvency ...

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    • Authors: Jon-Zeu Wu (Jon)
    • Date: May 2023
    • Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Finance & Investments; Finance & Investments>Asset liability management; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Discount Rates in US GAAP Targeted Improvements

    Discount Rates in US GAAP Targeted Improvements We explore the considerations regarding discount rates in the new US GAAP Targeted Improvements, including selection of observable rates and ...

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    • Authors: Bruce Rosner
    • Date: Jun 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting

  • A Closer Look at the Reinsurance Loss-Recovery Component (RLRC) under IFRS 17

    A closer look at the Reinsurance Loss-Recovery Component (RLRC) under IFRS 17 ...

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    • Date: Sep 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies

    Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive Foreign Investment Company (PFIC) ...

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    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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