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The Financial Reporter, September 2017, Issue 110
The Financial Reporter, September 2017, Issue 110 Read the September 2017 issue of The Financial Reporter ... Reporter published by the Financial Reporting Section. Financial Accounting Standards Board=FASB;International ...- Authors: Society of Actuaries
- Date: Sep 2017
- 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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Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research projects ...- Authors: James S Hawke, Ronora Stryker
- 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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Financial Reporting Research Update
Financial Reporting Research Update An update on the status of past, current and future ... Update An update on the status of past, current and future research projects pertaining to the Financial Reporting ...- Authors: David C Armstrong, Ronora Stryker
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: 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]
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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article ... will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; 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
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FASB Targeted Improvements Will Affect Long Term Care
Targeted Improvements Will Affect Long Term Care Review of FASB's proposed "Targeted Improvements" ... duration insurance accounting and how they will impact valuation processes for Long Term Care. Deferred ...- Authors: Bryn Douds
- Date: Apr 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Long-Term Care News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Long-term Care>Long-term care insurance
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Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies Provides an overview of SFAS 60, 91 ... 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by country ...- Authors: Donovan North
- Date: Aug 2002
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
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Regulatory Update
Regulatory Update Describes the changes in insurance regulation on both an international and US perspective ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: 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; Public Policy
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Worldwide Accounting Developments
Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of the ... vary around the world. In addition, international insurance standards are in the midst of being overhauled ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Chairperson's Corner: Section Priorities for 2016
Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting ... Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for ...- 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