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FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for targeted improvements for long-duration insurance contracts and summary of ...- Authors: Leonard Reback
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Pension Accounting Changes
Pension Accounting Changes Standards for accounting for pension and post-retirement plans around the world are changing. The ultimate goal is a global standard to replace International ...- Authors: Catherine Anne Robertson
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance
Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance The Financial Accounting Standards Board FASB, which promulgates accounting standards under US GAAP, and the ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- 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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NAIC ORSA
NAIC ORSA The latest draft ORSA Guidance Manual was released on Oct. 14, 2011. An overview of the requirements from a qualitative, quantitative and governance perspective was provided in the ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- 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>Statutory accounting
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FASB & IASB Divergence
FASB & IASB Divergence FASB decisions made regarding potential changes to US GAAP accounting that differ from corresponding IASB decisions, causing the potential accounting changes.- Authors: Leonard Reback
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The New Purchase Accounting
The New Purchase Accounting Presented at May 2002 Spring Meeting. The Financial Accounting Standards Board 'FASB' introduced two pronouncements during 2001 that materially change ...- Authors: Jason Morton
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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SFAS 157 Adoption Impacts
SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges. Market value of liabilities;Risk ...- Authors: Patricia Matson, Application Administrator
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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What Did We Learn from the Financial Crisis of 2008?
What Did We Learn from the Financial Crisis of 2008? Lessons learned in the financial crisis - global ramifications and need for better financial reporting standards and market oversight.- Authors: Shibashish Mukherjee
- Date: Jan 2011
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Global Perspectives>Global markets; Public Policy
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Is Regulation Driving Competition?
Is Regulation Driving Competition? Discussion that reinsurance regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price products competitively ...- Authors: Carolyn Cobb
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy