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Spring Cleaning
Spring Cleaning Feature article discussing the latest changes to International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB) and the Financial ...- Authors: Henry Siegel
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Financial Reporter, December 2014, Issue 99
The Financial Reporter, December 2014, Issue 99 Complete issue of The Financial Reporter, December 2014, Issue 99 6442459874 12/1/2014 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Dec 2014
- Publication Name: The Financial Reporter
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Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts
Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts Unintended consequences of certain approaches used by companies to satisfy FAS 113 reinsurance accounting.- Authors: Rod Bubke, Katie Cantor, Larry Gulleen
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Future Actuary
- Topics: Reinsurance>Financial reporting for reinsurance
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The Mini-Series Continues
The Mini-Series Continues Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board. international ...- Authors: Henry Siegel
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Update on Regulatory Developments
Update on Regulatory Developments Developments at the NAIC, IAIS, and Federal Reserve regarding life insurance regulation. PBR is not included. Captive insurance;NAIC 6442464351 9/1/2015 12:00:00 ...- Authors: Francis de Regnaucourt
- Date: Sep 2015
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Public Policy
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Chairperson's Corner: Section Priorities for 2016
Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...- Authors: Leonard Mangini
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
GAAP Targeted Improvements—Illustrated Term Insurance Earnings Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and GAAP targeted ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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What’s a Moderately Adverse Interest Rate Scenario, Anyway?
What’s a Moderately Adverse Interest Rate Scenario, Anyway? Summary of the SOA's research report Modern Deterministic Scenarios for Interest Rates, which developed interest rate scenarios ...- Authors: Mark Alberts
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
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Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of ...- Authors: Barbara Gold
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability
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PBR Reporting Requirements
PBR Reporting Requirements This article discusses reporting requirements under PBR, including what will be required for companies that do not implement PBR for year-end 2017. Principle-based ...- Authors: Aisling Metcalfe, Constance Newby
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting