Description: This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several alternative potential approaches to recognizing gains and losses from reinsurance from the perspective of the ceding company.

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

Description: A description of the Financial Reporting Section's priorities for 2016.

Description: This article highlights some key implications for onerous contracts under IFRS 17.

Description: The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB issued “The Norwalk Agreement” in October 2002, a memorandum of understanding that reaffirmed their commitment to develop a single set of high quality accounting standards. At that meeting the two standard setters agreed to place a high priority on three steps toward achieving that goal.

Description: This article is an abstract of the Deloitte whitepaper “Financial KPIs in the New World” that will be published in January 2023. It provides a market view of how the new Financial KPIs will be integrated in the insurers’ decision-making process and about the main challenges and opportunities for insurers’ management and external stakeholders in the jurisdictions that have adopted IFRS17 and in particular countries in the EMEA region.

Description: Article from The Financial Reporter on the fifth Pan-American Actuarial Congress that took place in the beautiful city of Buenos Aires, Argentina.

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

Description: Feature article that summarizes the events of the recent International Actuarial Association IAA meeting.

Description: This article includes updates on the IASB, the ACSEP publications for education on IFRS for insurance and the development of model standards - International Standards of Actuarial Practice.