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As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 DIG Issue B36: Embedded Derivatives: Modified Coinsurance Arrangements and Debt Instruments ...- Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II Practical Considerations for Implementing the New Statement ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Green...But No Envy
Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; Life insurance; Financial reporting; National ...- Authors: Matthew P Clark
- 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
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Other Comprehensive Income For Insurance Contracts
Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the ...- 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
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FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance
FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Reinsurance Considerations in Developing an Insurance Accounting Standard
Reinsurance Considerations in Developing an Insurance Accounting Standard This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Chairperson’s Corner
Chairperson’s Corner The section chairperson reflects on the changes that have occurred over the last year and changes that will happen in the near future for the section and the industry.- Authors: Matthew Joseph Clark
- Date: Dec 2012
- Competency: Relationship Management>Team leadership
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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SOA Assumption Development and Governance Discussion -- 2Q 2013 Calls
SOA Assumption Development and Governance Discussion -- 2Q 2013 Calls Feature article summarizing the discussions of The Assumption Development and Governance Group (sponsored by the Financial ...- Authors: Elizabeth Olson
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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ORSA Readiness: The Time Is Now
ORSA Readiness: The Time Is Now Feature article describing how insurers that see beyond seemingly simple baseline requirements can leverage ORSA compliance to bolster ERM capabilities. Accounting ...- Authors: Chad R Runchey, James Collingwood, Society of Actuaries
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial Reporting Section of the Society of Actuaries. ;; Accounting standards; Life insurance; Financial ...- Authors: Robert Frasca
- Date: Sep 2012
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance