Reference Materials
Documents
- Unofficial comments from the Insurance Accounting Committee to the IASB (4 January 2018)
- Unofficial response from the Insurance Accounting Committee to the IASB relating to some of the Agenda papers discussed at the December IASB Insurance Session (7 December 2018)
- Joint informal response to the IFRS Foundation regarding Draft Discount Rate Research Paper – by Joint Working Group of the Insurance Accounting and Pension and Employee Benefits Committees of the IAA (27 June 2016)
- IASB Educational Session: Participation and Performance-Linked Features in Insurance and Related Contracts by Stefan Engeländer and Sam Gutterman
- IASB Educational Session: Non-Life Claims Liability by Sam Gutterman and Martin White
- Renewal Premiums and Discretionary Participation Features of a Life Insurance Contract
- An American Council of Life Insurers (ACLI) / International Actuarial Association (IAA) Joint Research Project Supplement to Second Report on the American Council of Life Insurers (ACLI) / International Actuarial Association (IAA) Joint Research Project
- Second Report on the American Council of Life Insurers (ACLI) / International Actuarial Association (IAA) Joint Research Project Concerning the Potential Interaction of Methods of Asset Measurement under IAS 32 / 39 with Various Liability Measurement Methods and the Effect of this Interaction on the Financial Statements of Life Insurers
- First Report on the American Council of Life Insurers (ACLI) / International Actuarial Association (IAA) Joint Research Project Concerning the Potential Interaction of Methods of Asset Measurement under IAS 32 / 39 with Various Liability Measurement Methods and the Effect of this Interaction on the Financial Statements of Life Insurers
- The Valuation of Future Cash Flows, An Actuarial Issues Paper by Sam Gutterman