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Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases-July 2018
Bases-July 2018 This study is an update of a 2015 study that illustrates the differences that occur when measurement ... different accounting bases. The observations come from research performed on two products (term life insurance ...- Authors: Keith Bucich, Robert Frasca, Bruce Rosner
- Date: Dec 2018
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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