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  • Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and for Separate Accounts – Part III
    Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and ... A continuation of the discussion of the practical considerations for implementing the New Accounting ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
    Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the ... the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to accounting for long- duration ...

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    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
    Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary ... summary of FASB decisions in their GAAP Targeted Improvements project, this article describes several issues ...

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    • Authors: Steven Malerich
    • Date: Dec 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Issues
    GAAP Issues From a session at the 2002 Valuation Actuary Symposium, held in Lake Buena Vista, Florida ... forum addresses current issues of interest to actuaries in the application of U.S. GAAP. Topics discussed ...

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    • Authors: Robert Flannery, John O Esch, Scott E Wright
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]