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  • Negative GAAP Term Insurance Reserves – to Floor or Not to Floor?
    Negative GAAP Term Insurance Reserves – to Floor or Not to Floor? There is surprisingly little guidance on whether negative GAAP term reserves should be floored. This article addresses some of ...

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    • Authors: Robert Crompton
    • Date: Dec 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory reserves;GAAP reserves 6442478748 9/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • 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
  • FASB Targeted Improvements Will Affect Long Term Care
    FASB Targeted Improvements Will Affect Long Term Care Review of FASB's proposed "Targeted Improvements" to long duration insurance accounting and how they will impact ...

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    • Authors: Bryn Douds
    • Date: Apr 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Long-term Care>Long-term care insurance
  • Ask the Experts
    Ask the Experts This presentation is an open forum, session number 45OF, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists provide an ...

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    • Authors: Daniel J McCarthy, Meredith Ratajczak, Edward Robbins
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
  • U.S. GAAP Update
    U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, ...

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    • Authors: Richard Farrell, Steven H Mahan, David White
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
    • 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]
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory reserves;GAAP reserves 6442480137 12/1/2017 12:00:00 ...

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    • Authors: James S Hawke
    • Date: Dec 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