Meera Krishnan

Consulting Actuary, FIA

Actuary working on longevity risk and reporting standards. Writes about the places where statistics meets regulation.

Publications

Reserving Under IFRS 17: A Field Guide

IFRS 17 replaced familiar deferral-and-matching reserving with a model built on fulfilment cash flows and a contractual service margin. This guide walks through the general measurement model step by step with a worked single-cohort example, focusing on the mechanics practitioners actually get wrong: risk adjustment placement, CSM unlocking, and the treatment of onerous groups.

Meera Krishnan and Daniel Okafor · Jun 28, 2026 · 2 min read

PaperActuarial Science

Mortality Improvement Models After the Pandemic

The pandemic years put a discontinuity into every national mortality series that stochastic improvement models were never designed to absorb. This paper examines how the Lee-Carter family behaves when 2020-2022 data is included naively, compares exclusion, dummy-variable, and regime-switching treatments, and offers practical guidance for pricing and reserving actuaries who must choose a treatment now.

Meera Krishnan · Jul 23, 2026 · 2 min read