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The Financial Reporter
The Financial Reporter Full version of The Financial Reporter, Issue No. 71, December 2007. 25628 ...- 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
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FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for ... for long-duration insurance contracts and summary of the decisions to date FASB;GAAP;Fair value accoun ...- 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]
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Fair Value for Variable Annuity Guarantees
Fair Value for Variable Annuity Guarantees Update on FASB's tentative decision to require fair value ...- Authors: Leonard Reback
- Date: Dec 2015
- Publication Name: The Financial Reporter
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Moving Away from Convergence
Away from Convergence Discussion of recent FASB and IASB decisions on accounting for insurance contracts ... and related items, which move the two boards away from converging on the accounting treatment accounting ...- Authors: Leonard Reback
- Date: Dec 2014
- Publication Name: The Financial Reporter
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS ... from: The Financial Reporter December 2011 – Issue 87 12 | DECEMBER 2011 | The Financial ... FASB and IASB have been working for several years on a joint project covering financial instruments.- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Upcoming GAAP Developments
upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance ... contracts, 3. revenue recognition, and 4. revising the accounting for financial instruments International ...- Authors: Leonard Reback
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FASB Long Duration Insurance Contracts Redeliberations
Description of FASB redeliberations on targeted improvements for long duration contracts as of the end of 2017 ... 2017, including a summary of the anticipated impacts Generally Accepted Accounting Principles=GAAP;Financial ...- 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
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Volatility from FASB Changes to Traditional Liabilities (Part 1)
Volatility from FASB Changes to Traditional Liabilities (Part 1) Feature article discussing ... Liabilities (Part 1) Feature article discussing the volatility of reserves due to FASB changes. 4/5/2019 12:00:00 ...- Authors: Leonard Reback
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
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FASB Update
FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts ...- Authors: Leonard Reback
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Calculating Liquidity Premiums for Insurance Contracts
Calculating Liquidity Premiums for Insurance Contracts Feature article discussing the latest decision ... Contracts Feature article discussing the latest decision by the FASB and IASB in their joint insurance ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting