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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 ... and changes that will happen in the near future for the section and the industry. Financial reporting;Interest ...

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    • Authors: Matthew Joseph Clark
    • Date: Dec 2012
    • Competency: Relationship Management>Team leadership
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial ... column discussing the latest initiatives of The Financial Reporting Section of the Society of Actuaries. ;; ...

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    • Authors: Robert Frasca
    • Date: Sep 2012
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • 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 ...

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    • 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
  • Report on the International Actuarial Association Meeting in The Hague, May 2013
    Report on the International Actuarial Association Meeting in The Hague, May 2013 Feature article describing ... describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in ...

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    • Authors: James Milholland
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
  • 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 ... gains and losses from reinsurance from the perspective of the ceding company. Accounting standards; ...

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    • 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
  • SOA Assumption Development and Governance Discussion -- 2Q 2013 Calls
    summarizing the discussions of The Assumption Development and Governance Group (sponsored by the Financial ... key topics and establish industry contacts in the field of assumptions. Accounting standards;financial ...

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    • Authors: Elizabeth Olson
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Embracing Change
    Change Letter from the chairperson of the Financial Reporting section describing the changes that are in ... in store for the financial reporting industry and the SOA’s Financial Reporting section. Accounting ...

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    • Authors: Matthew P Clark
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Questions
    Questions Feature article ... asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance