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  • Fully Reinsured Business: Are the Financial Implications Neutralized, Or Not?

    Fully Reinsured Business: Are the Financial Implications Neutralized, Or Not? The article investigates the reasons behind non-zero financial implications for fully reinsured businesses within the ...

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    • Authors: Tianchi (Paul) Zhang, Ryan Kiefer
    • Date: Nov 2024
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Life reinsurance; Reinsurance>Reserving - Reinsurance

  • Chairperson’s Corner

    Chairperson’s Corner Pandemic impact on continuing education. Financial Reporting Section and Community Engagement. US GAAP textbook update for LDTI. IFRI textbook update for amendments. By ...

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    • Authors: Douglas Van Dam
    • Date: Sep 2021
    • Competency: Communication; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored

    Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and differences in measurement requirements between IFRS 17 and LDTI, leveraging a term ...

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    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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