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

Announcement: SOA releases March 2024 FAM, FAML, and FAMS Exams passing candidate numbers.

Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
11 - 20 of 52 results (0.42 seconds)
Sort By:
  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
    How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...

    View Description

    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • International Accounting Standards IAS on Top of Insurers’ Minds
    International Accounting Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft 5 dealing with specific requirements for insurance companies ...

    View Description

    • Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility
    Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility Since insurance contract liabilities are uncertain in amount, an estimate is ...

    View Description

    • Authors: Stephen Strommen
    • Date: Jun 2006
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
  • The Financial Reporter, September 2017, Issue 110
    The Financial Reporter, September 2017, Issue 110 Read the September 2017 issue of The Financial Reporter published by the Financial Reporting Section. Financial Accounting Standards Board=FASB; ...

    View Description

    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: 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; Financial Reporting & Accounting>Tax accounting
  • Chairperson's Corner
    Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory reserves;GAAP reserves 6442478747 9/1/2017 12:00:00 AM ...

    View Description

    • Authors: James S Hawke
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins
    Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins SFAS 157, Fair Value Measurements, defines fair ...

    View Description

    • Authors: Kenneth LaSorella
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • PBA Corner
    PBA Corner Activity surrounding the principle-based approach to statutory reserves and minimum regulatory capital is gaining momentum. This article will allow those readers who are not as close ...

    View Description

    • Authors: Karen Rudolph
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Santa Claus, The Easter Bunny, And Illiquidity Premium
    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use of fair value or market consistent measurement for the valuation of insurance liabilities. International ...

    View Description

    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

    View Description

    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: 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; Financial Reporting & Accounting>Tax accounting
  • Fair Value: Yin and Yang
    Fair Value: Yin and Yang This article discusses fair value reporting for insurance companies and how to get fair value in the real world. Discount rates=Interest rates;Generally Accepted ...

    View Description

    • Authors: Carol A Marler
    • Date: Aug 2004
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
    • Per Page: