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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 ... Unrelated or Only Partially Related to the Creditworthiness of the Obligor Under Those Instruments” Derivatives;Financial ...- 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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Implementation Perspectives On Solvency II Internal Model Standards
Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Generally Accepted ...- 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>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Green...But No Envy
discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Life valuation; Life ...- 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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A Mathematical Analysis of Financial Accounting Standard No. 88
Mathematical Analysis of Financial Accounting Standard No. 88 This paper builds on the analysis of Berin and Lofgren ... Lofgren of 'Financial Accounting Standard No. 87', with regards to pension plans. The relationships ...- Authors: Keith Sharp
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the ... International Actuarial Association who met in Nassau, the Bahamas. Discussions included: IFRS and corresponding ...- Authors: James Milholland
- 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]
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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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Sub-Atomic Accounting
Accounting Summarizes the discussions over the past quarter between the IASB and the FASB regarding finalizing ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Life valuation; Life ...- Authors: Henry Siegel
- 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]
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Challenges in Effectiveness Testing under FAS 133
This 2001 article discusses the requirement to assess hedge effectiveness in the Financial Accounting Standards ... hedge accounting. The article provides analysis of different approaches and the potential difficulties ...- Authors: Anson Glacy, Rob Royall
- Date: Jul 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Practical Considerations To Implement And Productionalize VM-20
Practical Considerations To Implement And Productionalize VM-20 Discussing human resource, ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Life valuation; Life ...- Authors: Jason Kehrberg
- 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]