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  • An International Financial Reporting Standards - IFRS - Phase II Discussion Paper Primer
    Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various recognition ... summarized the main proposals in the Paper and emphasizes those issues where the views of the IASB are ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • PBA Corner
    Discussion of PBA VM20 requirements for minimum reserves and also current developments on Risk Base Capital ... testing;Principles-based approach=PBA;Risk-based capital=RBC;Stochastic models;Interest rate risk; 9312 3/1/2011 12:00:00 ...

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    • Authors: Karen Rudolph
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Other Comprehensive Income For Insurance Contracts
    Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income ... changes in the value of insurance contracts. Enterprise risk management=ERM;Risk measurement;Risk appetite;Asset ...

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    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
  • U.S. ORSA Developments
    discusses the Own Risk and Solvency Assessment ORSA Guideline that is being developed by the NAIC Group ... as part of the Solvency Modernization Initatitve SMI. It looks at the purpose of the ORSA, the three sections ...

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    • Authors: Seong-Min Eom
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Public Policy
  • Interest Rate Interpolation—A Brief Excursion
    Discount rate curve construction has been a topic of renewed interest following recent changes in financial ... is a key component of curve construction and can be conducted via an assortment of methods. This article ...

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    • Authors: Bruce Rosner, Maya Perelman
    • Date: Feb 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Modeling & Statistical Methods
  • Chairperson’s Corner
    Chairperson’s Corner Welcome to the May edition of The Financial Reporter! In her “Chairperson's Corner” ... Corner”, Joy Zhang highlights the section's upcoming activities for the year and ways for everyone to get ...

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    • Authors: Xiao Yu Zhang (Joy)
    • Date: May 2024
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • IFRS 17 Corner
    financial impacts, as well as a discussion of some of the run time issues that companies face. Accounting ... Standards, IFRS 17 By Bruce Rosner The Financial Reporter, September 2023 At the time this column is being written ...

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    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
  • Speaking The New Lingo—A US GAAP Codification Primer
    Speaking The New Lingo—A US GAAP Codification Primer This article was first published in 2010 when accounting ... standards codification (ASC) was new. An explanation of the codification system is given. accounting standards ...

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    • Authors: Douglas Van Dam
    • Date: Jul 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession
  • Mind the GAAP and Non-GAAP
    Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang ... Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention placed on GAAP long ...

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    • Authors: Robert E Winawer
    • Date: Sep 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Update on Regulatory Developments
    Update on Regulatory Developments Update on regulatory developments in the US and internationally NAIC ...

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    • Authors: Francis de Regnaucourt
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge; Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
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