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  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation ... activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 ...

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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
  • Overview of IASB Accounting for Insurance Contracts
    Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts ... reporting;International Accounting Standards Board=IASB;Life valuation; 9149 3/1/2003 12:00:00 AM ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 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: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • International Financial Reporting Standards Update
    International Financial Reporting Standards Update This article is based on a seminar about ... LLP on November 30 and December 1, 2004. Asset valuation;Fair value accounting;Financial reporting; 9190 ...

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    • Authors: Mark Freedman, Maria Mercedes Torres-Jorda
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    Financial Reporting for Insurance Contracts under Possible Future International Accounting ... measurement of margins. Acquisition expenses;Asset valuation;Discount rates=Interest rates;Financial Accounting ...

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    • Authors: Sam Gutterman, Randy Tillis
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Reinsurance News, August 2014, Issue 79
    Survey are now available. The survey captures individual and group life data from U.S. and Canadian life ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard This scorecard informs section members about research ... Modeling Controls in the Context of a Model-Based Valuation Framework http://www.soa.org/Research/Researc ...

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    • Authors: Samuel Keller
    • 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Quarterly Report on IFRS Developments
    Quarterly Report on IFRS Developments Quarterly Report on IFRS Developments. Accounting StandardsInternational ... be easily at hand from the models used in the valuation. Probably the most difficult part of the process ...

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    • Authors: Henry Siegel
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • The Risk Adjustment—Accounting Perspectives
    would measure the risk adjustment at subsequent valuation dates if there had been some sort of constraint ... margin. The risk adjustment is re-measured at the valuation date to reflect the current perception of the ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • 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]
  • IAA Discount Rate Project Update
    IAA Discount Rate Project Update Article announcing an upcoming monograph which will deal with ... and quality of actuarial services offered by individual members of its member associa- tions.” Financial ...

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    • Authors: Frank Grossman
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes ... they do not align with the market consistent valuation inherent in the fair values of hedge instruments ...

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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