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  • Changes to DAC: Some Things You Want to Know About ASU 2010-26
    Changes to DAC: Some Things You Want to Know About ASU 2010-26 Feature article discussing ASU 2010-26: the new Financial Accounting Standards Board FASB guidance which changes the definition of ...

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    • Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
    • Date: Sep 2011
    • 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>Generally Accepted Accounting Principles [GAAP]
  • The Risk Adjustment—Accounting Perspectives
    The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism is appropriate in their estimates, whether made for pricing or for mea- surement of ...

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    • 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]
  • Embedded Risk in Settlement Options on Older Life and Annuity Contracts
    Embedded Risk in Settlement Options on Older Life and Annuity Contracts Embedded Risk in Settlement Options on Older Life and Annuity Contracts Annuity reserves;Annuity valuation;Deferred ...

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    • Authors: John Ladley, Kenneth Beck
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Financial Reporting Section News March 2012
    Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, newsletter. Accounting standards;Arbitrage;Economic capital;Financial Accounting Standards ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • ULSG SOP 03-1 Reserving Practices – Survey Highlights
    ULSG SOP 03-1 Reserving Practices – Survey Highlights The article discusses industry practices relating to US GAAP SOP 03-1 valuation for universal life with secondary guarantee products.

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    • Authors: Emily Cassidy
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life