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  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36

    As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 DIG Issue B36: Embedded Derivatives: Modified Coinsurance Arrangements and Debt Instruments ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance

  • On the Fair Value of Insurance Liabilities: The Continuing Debate

    On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of the theoretically correct discount rate for valuing insurance liabilities: whether or not the credit ...

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    • Authors: Luke Girard
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • The Fair Valuation of Insurance Liabilities: The Information Set Perspective

    The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion of the proper interest rate to use in discounting liability cash flows to reflect credit risk of ...

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    • Authors: Michael F Davlin
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting

  • PBA Corner

    PBA Corner Discusses the VM-20 impact testing to be done by 25 insurers. Principles-based reserves=PBR; 9261 12/1/2010 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Chairperson's Corner

    Chairperson's Corner Fair value accounting;Financial Accounting Standards Board=FASB;Financial reporting;Generally Accepted Accounting Principles=GAAP;International Financial Reporting ...
    • Date: Dec 2011
    • Competency: Communication; Communication>Written communication
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Competencies; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Revenue Recognition, Part 2: Earned Premiums and Experience Deviations

    Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, second part in a series, about the International Accounting Standards Board’s (IASB) and of the Financial ...

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    • Authors: James Milholland
    • Date: Sep 2012
    • 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]

  • 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 ...

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    • 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]

  • 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 ...

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    • 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]

  • 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 ...

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    • 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

  • 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 ...

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    • 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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