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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) ... discusses the history and purpose of section 811(a) and its historic role in the computation of life insurance ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- 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
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Industry Preparedness And Impact of FASB Targeted Improvements
Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact of proposed GAAP changes ... changes and commentary on preparedness based on company survey. GAAP Reserves;Financial Reporting;Deferred ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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NAIC ORSA
ORSA The latest draft ORSA Guidance Manual was released on Oct. 14, 2011. An overview of the requirements ... governance perspective was provided in the December edition of the Financial Reporter. Several trade associations ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- 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>Statutory accounting
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ACLI Update Column
ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting ... standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based capital=RBC;Capital ...- Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- 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
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FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for ... for long-duration insurance contracts and summary of the decisions to date FASB;GAAP;Fair value accoun ...- Authors: Leonard Reback
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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 ...- 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
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FASB & IASB Divergence
FASB & IASB Divergence FASB decisions made regarding potential changes to US GAAP accounting ... differ from corresponding IASB decisions, causing the potential accounting changes. financial accounting ...- Authors: Leonard Reback
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]