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  • Major Activity at FASB

    Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount rates;FASB 6442462338 6/1/2015 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Jun 2015
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • FASB Long Duration Insurance Contracts Redeliberations

    FASB Long Duration Insurance Contracts Redeliberations Description of FASB redeliberations on targeted improvements for long duration contracts as of the end of 2017, including a summary of the ...

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    • Authors: Leonard Reback
    • Date: Mar 2018
    • Competency: Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance

  • The Financial Reporter

    The Financial Reporter Full version of The Financial Reporter, Issue No. 71, December 2007. 25628 12/1/2007 12:00:00 AM ...

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    • Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
    • Date: Dec 2007
    • Publication Name: The Financial Reporter

  • FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS

    FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for targeted improvements for long-duration insurance contracts and summary of ...

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    • Authors: Leonard Reback
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • FASB Deliberations on Accounting for Assumption and Discount Rate Changes

    FASB Deliberations on Accounting for Assumption and Discount Rate Changes The Financial Accounting Standards Board (FASB) met on May 21,2015 to discuss it ongoing project to make targeted ...

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    • Authors: Leonard Reback
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]

  • Volatility From FASB Changes to Traditional Liabilities (Part 3)

    Volatility From FASB Changes to Traditional Liabilities (Part 3) Feature article discussing the isolated impact of changing the discount rate due to FASB changes. Financial Reporting 9/13/2019 ...

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    • Authors: Leonard Reback
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Volatility From FASB Changes to Traditional Liabilities (Part 2)

    Volatility From FASB Changes to Traditional Liabilities (Part 2) Discussion of potential volatility to non-participating long-duration traditional contract reserves under US GAAP targeted ...

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    • Authors: Leonard Reback
    • Date: Jun 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting

  • Fair Values Disclosures For Financial Instruments Under FAS 157

    Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving actuarial work may not have been required to conform to FAS 157 until late 2008 or early ...

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    • Authors: Leonard Reback
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Can A Written Option Ever Be An Asset To The Option Writer?

    Can A Written Option Ever Be An Asset To The Option Writer? Feature article discussing the possibility of written options being an asset. Mortality risk; 9302 3/1/2010 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance

  • FASB/IASB Insurance Project Measurement Objectives

    FASB/IASB Insurance Project Measurement Objectives Article discusses the measurement objectives being considered by the FASB and IASB joint project to produce a new accounting standard for ...

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    • Authors: Leonard Reback, William Hines
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
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