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  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I
    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ... Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ... Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Application of Generally Accepted Accounting Principles to Annuities
    Application of Generally Accepted Accounting Principles to Annuities This paper explores a reserving ... recognized as a percentage of assets. Followed by a discussion of the paper. Annuity reserves; ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Implementation Perspectives On Solvency II Internal Model Standards
    Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing internal ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Generally Accepted ...

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    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • 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]
  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation ... Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • U.S. GAAP Financial Reporting
    external financial reporting of publicly owned business enterprises. The principles that constitute GAAP ... class to product class, and according to the purchase status of the business. This paper highlights additional ...

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    • Authors: Society of Actuaries
    • Date: Aug 1992
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial ...

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    • 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
  • Introducing a New Practice Note on Purchase GAAP Accounting
    a New Practice Note on Purchase GAAP Accounting Article describing an exposure of a practice note titled ... titled, “Treatment of VOBA, Goodwill, and Other Intangible Assets under PGAAP.” generally accepted accounting ...

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    • Authors: Steven Malerich
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed? This article ... many kinds of plans and arrangements under which qualified annuities are issued, and the rules governing ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Adopting U.S. GAAP Accounting for Pre-Need Plans
    pre-need plans in the Phillipines under the generally accepted accounting principles of the United States ... States “U.S. GAAP. In particular, a focus is on contracts accounted for under SFAS 97 investment-oriented ...

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    • Authors: Frank Buck
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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