Our Company

1-10 of 48

Observations on Emergence of Earnings under US GAAP Targeted Improvements01 April 2019 - By François Dauphin and William C. Hines - Article

This paper illustrates the potential impacts of Accounting Standards Update 2018-12, Targeted Improvements for Long-Duration Contracts relative to current US GAAP accounting with respect to four blocks of business: level term insurance, single premium immediate annuities, long-term care insurance and universal life insurance.

IFRS 17 preparedness: 2018 survey feedback05 February 2019 - By William C. Hines and Thomas Bulpitt - Article

Milliman conducted a survey to measure the preparedness for IFRS 17 among insurers.

IFRS 17: Latest developments14 November 2018 - By Andrew Kay and William C. Hines and Eamon Comerford and Amritpal Khangura - Article

Andrew Kay, William Hines, Eamon Comerford and Amritpal Khangura discuss the latest developments regarding IFRS 17.

IFRS 17 Transition Resource Group September meeting summary22 October 2018 - By Thomas Bulpitt and William C. Hines - Article

This paper summarizes the 11 papers discussed at the IFRS Transition Group meeting at the International Accounting Standards Board (IASB) at the end of September and the IASB staff’s summary of the discussion.

U.S. GAAP Targeted Improvements for Long Duration Insurance Contracts06 September 2018 - By William C. Hines and Zi Xiang Low and Karthik Yadatore - Article

A summary of the main resulting changes to the accounting of life insurance and annuity products due to the Financial Accounting Standards Board’s accounting standards update on August 15.

Market risk benefits: What is in scope?19 July 2018 - By William C. Hines - Article

This paper discusses market risk benefits and contract features that might be within their scope.

FASB approves targeted improvements12 June 2018 - By William C. Hines - Article

This paper outlines the decisions and discussions at the June 6, 2018, Financial Accounting Standards Board meeting.

IFRS17 coverage units for CSM amortization01 March 2018 - By Takanori Hoshino and Kurt Lambrechts and Sjoerd Brethouwer and William C. Hines - Article

While IFRS 17 provides little guidance about coverage units, insurers may be able to find quick but reasonable choices from current modeling philosophy or certain existing standards such as U.S. GAAP.

U.S. GAAP targeted improvements for long-duration insurance contracts: Update II26 December 2017 - By William C. Hines and Karthik Yadatore - Article

This paper summarizes the Financial Accounting Standards Board’s original proposal regarding changes to the accounting for long-duration insurance contracts and outlines the key changes made during the re-deliberations.

IFRS 17: Life Insurance Seminar19 October 2017 - By William C. Hines and Andrew Kay and Padraic O'Malley and Henny Verheugen - Article

Our IFRS 17 Seminar provided a detailed view of the requirements, methodology and practical challenges involved in implementing the new insurance contract standard, IFRS 17.


  • Work at Milliman

    • “I was offered a chance to come in, shake things up, create something."
    Work at Milliman