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Asset Dependency Discounting—A Flaw in IFRS 17?
be 3 percent. Table 1 shows the ac- count value roll-forward and the cash flows. Table 1 And the split ... split cash flow discounting is as shown in Table 2. Table 2 One can see that if we use the risk-free ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17: PAA and Related Disclosure Requirements
IFRS 17, fundamental changes are expected on insurer’s financial statement preparation, presentation and ... approved within the entity’s governance structure, and agreed with the entity’s auditor. It is also important ...- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; General Insurance (Property & Casualty)
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IFRS 17 Variable fee approach
economics of these direct participating contracts. Table 1 sum- marizes the key differences between GM and ... in the changes in the insurer’s variable fee Table 1 Differences between GM and VFA MARCH 2018 ...- Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
- Date: Mar 2018
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IAA Risk Adjustment Monograph
IAA Risk Adjustment Monograph Description of IAA Risk Adjustment Monograph. The purpose of the ... is a Wang Transformation applied to a deferred annuity, with a comparison to a cost of capital technique ...- Authors: Douglas Van Dam
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporting Research Scorecard
task forces to assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are ... task forces to assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Mini-Series Continues
By Frank Clapper 33 AG 33—Non Elective, Non Mortality—Update By John Blocher 34 Report on the IAA ... not have to be to the same assumption (e.g., a mortality loss could be followed by an expense gain) so ...- Authors: Henry Siegel
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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A Retrospective Look at History
little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IAA report
IAA report report on the IAA Financial reporting;IFRS;IASB 6442464354 9/1/2015 12:00:00 AM ... and considerations that support the inputs—mortality, lapse, and expense, to name a few—that likely ...- Authors: James Milholland
- Date: Sep 2015
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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10 Things I Think About the New Insurance Contracts IFRS
10 Things I Think About the New Insurance Contracts IFRS Summarizes reaction to the new IFRS on ... You need to understand, for instance, whether mortality ex- perience is better or worse than expected ...- Authors: Henry Siegel
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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(Incredible, Unbelievable)
(Incredible, Unbelievable) Current developments in IASB Accounting Standards;International Accounting ... insurance contract, as is of- ten the case in the U.S. for certain variable annuities, the entity would ...- Authors: Henry Siegel
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]