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International Financial Reporters for Insurers, Copyright © 2023 by the Society of Actuaries. All rights reserved. Section 1.3 is adapted from “Back to the Beginning,” by Henry Siegel, The Actuary, 14(3), pp. 34–40. Copyright © 2017 by Society of Actuaries. This publication contains copyright © material of the IFRS Foundation in respect of which all rights are reserved. Reproduced by Society of Actuaries with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation, please visit http://eifrs.ifrs.org. The International Accounting Standards Board, the IFRS Foundation, the authors, and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photography, recording, or any information storage or retrieval system, without the prior written permission of the publisher.
US GAAP for Insurers, Third Edition, Copyright © 2006, 2024 by the Society of Actuaries. All rights reserved. FASB Accounting Standards Codification® is copyrighted by the Financial Accounting Foundation, 801 Main Avenue, Norwalk, CT 06851, and is used with permission. Figure 16-1 is reproduced from ASC 944-30-55-11, FASB Accounting Standards Codification®. Copyright © 2024 Financial Accounting Foundation. All rights reserved. Reprinted with permission. For full access to the FASB Accounting Standards Codification®, please visit https://asc.fasb.org/Home. Table 10-9 is reproduced from Considerations in Implementing the FASB Short-Duration Contract Disclosures, white paper, Short-Duration Contracts Work Group, American Academy of Actuaries, December 2016. Copyright © 2016 American Academy of Actuaries. All rights reserved. Reprinted with permission. https://actuary.org/. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photography, recording, or any information storage or retrieval system, without the prior written permission of the publisher.
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