Description: Update on IASB developments from January - March 2010.

Description: Article discussing how U.S. insurance company financial reporting will undergo an unprecedented level of change within the next several years, including a convergence of US GAAP with international accounting standards. Communication to the public issues are emphasized

Description: Actuaries are accustomed to considering how much conservatism is appropriate in their estimates, whether made for pricing or for mea- surement of liabilities. In the proposals for a new standard on accounting for insurance contracts, this conservatism is referred to by the International Accounting Standards Board IASB and the Financial Accounting Standard Board FASB of the United States as the risk adjustment.

Description: Feature article discussing the happenings at the recent International Actuarial Association (IAA) meeting.

Description: Feature article describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in May 2013.

Description: Review of FASB's proposed "Targeted Improvements" to long duration insurance accounting and how they will impact valuation processes for Long Term Care.

Description: This report presents modeling results of the possible impact of the IASB’s preliminary views of accounting for insurance contract liabilities on certain U.S. Life, health and annuity insurance products. This report presents comparisons of selected U.S. GAAP values to corresponding values of the proposed International Financial Reporting Standard IFRS results.

Description: This article provides an overview on one of the most budget-, resource- and time-consuming components in an insurers’ IFRS 17 implementation journey in Asia – the Subledger implementation. This article covers the key functionalities of a subledger system, as well as the important lessons learned during the implementation processes.

Description: This article is based on a seminar about international financial reporting standards IFRS sponsored by the Society of Actuaries and Ernst & Young LLP on November 30 and December 1, 2004.

Description: A Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various recognition and measurement components considered in accounting for insurance contracts and identifies issues that are still under consideration. This article summarized the main proposals in the Paper and emphasizes those issues where the views of the IASB are not uniformly accepted.