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FASB/IASB Financial Instruments Project
FASB/IASB Financial Instruments Project This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is ...- Authors: Leonard Reback
- Date: Dec 2009
- 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]
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Evolution of Accounting Standards and Current Developments
Evolution of Accounting Standards and Current Developments This 1977 panel discussion examined evolution of accounting standards and current developments. Topics discussed included: 1. FASB& ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Directions
FASB Directions A current member of the Financial Accounting Standards Board [FASB] discusses the structure and function of the Board, how it sets its agenda and makes decisions, its present ...- Authors: Victor H Brown
- Date: May 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Generally Accepted Accounting Principles GAAP for Mutuals
Generally Accepted Accounting Principles GAAP for Mutuals This session from the 1995 SOA New York City Meeting presents GAAP for mutual life insurance companies including the implications of FASB ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Luncheon Presentation: FASB: Past, Present and Future
Luncheon Presentation: FASB: Past, Present and Future This session from the 1994 Valuation Actuary Symposium discusses FASB including that FASB is the designated organization in the private ...- Authors: Glen Gammill, Robert Northcutt
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Regulatory Update
Regulatory Update Describes the changes in insurance regulation on both an international and US perspective. Accounting standards;Financial Accounting Standards Board=FASB;GAAP reserves;Generally ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Insurance Accounting on One Foot
Insurance Accounting on One Foot The authors explore major points of the exposure draft (ED) of the Financial Accounting Standards Board (FASB). At the same time, they explain the differences ...- Authors: William Hines, Henry Siegel
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Enhancing Controls in Conjunction with GAAP LDTI
Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting controls are relevant to actuaries. It also discusses the impact of LDTI on controls and the ...- Authors: Kathleen Kervick
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Managing the Balance Sheet
Managing the Balance Sheet This session from the 1995 SOA New York City Meeting discusses Financial Accounting Standard FAS 115, a company's FLUX score and how it is calculated, the ...- Authors: Joseph Dunn, R Thomas Herget, Norman E Hill, Christopher T Anderson
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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FASB Update
FASB Update After providing some preliminary Investment Section information, panelists discuss FASB issues – primarily, the derivatives-in-hedging project. From the 1997 Record of Society of ...- Authors: Judy L Strachan, Wayne S Upton, Prakash A Shimpi
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]