Announcement: SOA releases October 2025 Exam PA passing candidate numbers. 

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  • Convergence Once Again

    Convergence Once Again Feature article discussing the latest actions of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). ;; Financial ...

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    • Authors: Henry Siegel
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment

    Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment Feature article discussing the changes IFRS 4 Phase II will have on reinsurance ...

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    • Authors: Yao Emily Zhang
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance

  • Continuing Education

    Continuing Education Report of quarterly IASB Discussions Accounting Standards;International Accounting Standards Board [IASB];International Financial Reporting Standards [IFRS] 6442462342 6/1/ ...

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    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; 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]

  • Financial Reporting Research Update

    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting

  • Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective

    Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective Purchase accounting for insurance business combinations under China-GAAP from an actuarial ...

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    • Authors: Vincent Y Y Tsang, Zhenping Fu
    • Date: Jan 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Session 047: Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion

    Session 047: Preparing Actuarial Memoranda in Support of the Health Annual Statement of Actuarial Opinion This session will describe best practices for the preparation of the actuarial memorandum ...

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    • Authors: Deana Bell, Annette James, Jacqueline Lee
    • Date: May 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Health & Disability>Health care

  • Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities

    Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities IFRS 17 is a significant change that requires insurers to invest time and resources. The presenters will address wider ...

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    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession; Actuarial Profession>Management skills; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Residual Margins Workshop

    Residual Margins Workshop 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 23 – Residual Margins Workshop held at the ...

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    • Authors: J Duran
    • Date: Aug 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives

  • 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]

  • IFRS 17 Corner

    IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and financial impacts, as well as a discussion of some of the run time issues that companies face.

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    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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