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  • Common Misunderstandings of Risk-Neutral Valuation

    Common Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed. Market ...

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    • Authors: Stephen Strommen
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance
  • IFRS 17 Corner

    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • 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]; Life Insurance
  • Incorporating Accrual Balances in the LFPB under LDTI

    Incorporating Accrual Balances in the LFPB under LDTI Accounting Standards Update No. 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for ...

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    • Authors: Xin Cheng Zheng (Jack), Kevin Cao
    • Date: Sep 2024
    • Competency: External Forces & Industry Knowledge; Professional Values; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance; Life Insurance>Reserves - Life Insurance