Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

Refine your search
11 - 20 of 79 results (0.64 seconds)
Sort By:
  • What A Year!
    What ... Article from: The Financial Reporter April 2009 – Issue No. 76 The Financial Reporter ... Siegel, FSA, MAAA, is vice president, Office of the Chief Actuary with New York Life Insurance Company ...

    View Description

    • Authors: Henry Siegel
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Accounting Change for Variable Annuities With Implications on Hedging
    Reporter December 2017 Issue 110 DECEMBER 2017 THE FINANCIAL REPORTER | 13 Accounting Change for Variable ... frustratingly disconnected from their perceived economic values. This can lead to management decisions ...

    View Description

    • 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
  • Do Accountants Listen
    Do Accountants Listen An essay on example of how actuaries have influenced accounting Accounting s ...

    View Description

    • Authors: James Milholland
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Influence
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • A Time of Preparation
    A Time of Preparation Chairperson's Report- summarizing education and research activities for 2016 ...

    View Description

    • Authors: Leonard Mangini
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • IFRS 17 – a paradigm shift for U.S. actuaries
    IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 ... differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.

    View Description

    • Authors: Darryl Wagner, Hui Shan
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • The Risk Adjustment—Accounting Perspectives
    The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism ... whether made for pricing or for mea- surement of liabilities. In the proposals for a new standard on accounting ...

    View Description

    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17: Implications for Onerous Contracts
    Article from The Financial Reporter December 2019 Issue 119 30 | DECEMBER 2019 THE FINANCIAL ... Terrance Lee and Fung Chan After a very long journey, the International Accounting Standards Board (IASB) issued ...

    View Description

    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Are You Ready for the New Accounting Rules?
    Are You Ready for the New Accounting Rules? Feature article discussing the changes the International Accounting ...

    View Description

    • Authors: James Milholland
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Residual Margin Recalibration Under The IASB Exposure Draft
    Margin Recalibration Under The IASB Exposure Draft Feature article discussing the current International Accounting ... ED. A model of 10 year level term life insurance is use to demonstrate the amortization of residual margin ...

    View Description

    • Authors: Darryl Wagner, Albert Li, Andy Ferris
    • Date: Jun 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The Financial Reporter, March 2018, Issue 112
    The Financial Reporter, March 2018, Issue 112 Read the March 2018 issue of The Financial Reporter published ... published by the Financial Reporting Section. It provides practical information for the working actuary ...

    View Description

    • Authors: Society of Actuaries
    • Date: Mar 2018
    • 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]