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Financial Reporting Research Update
Financial Reporting Research Update Update on research projects sponsored by the Financial ... Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting ...- Authors: James S Hawke, Ronora Stryker
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Principle-Based Reserves Update
Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent activity within ... within certain aspects of the groups associated with the evolution of the Valuation Manual is presented here ...- Authors: Karen Rudolph
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative approaching ... approaching to setting ascribed premiums for market risk benefits under FASB targeted improvements. Fair value ...- Authors: Shaowei Yang, David Ruiz
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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]
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Asset Dependency Discounting—A Flaw in IFRS 17?
Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency discounting as ... 17, and proposed some possible methods to solve the issue. International Financial Reporting Standards;Discount ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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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
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Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ... Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ...- Authors: James S Hawke
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Fair Value Accounting: Trouble-maker or Life-saver?
Fair Value Accounting: Trouble-maker or Life-saver? In light of the recent financial crisis, ... Accounting: Trouble-maker or Life-saver? In light of the recent financial crisis, this article discusses ...- Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ... Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ...- Authors: James S Hawke
- Date: Jun 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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PBA Corner
PBA Corner Article discussing developments in Principle-Based Approach: net asset earned rates and discount rates, ... and net premium approach. Life reserves;Return on investment; 9257 4/1/2009 12:00:00 AM ...- Authors: Karen Rudolph
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic
Dominate? Standard Scenario Or Stochastic Discusses the newly adopted actuarial guideline for variable annuity ... reserving which is principles-based. It requires the calculation of both, a standard deterministic scenario reserve ...- Authors: Yuhong Xue
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Fair value accounting