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Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, second part in a series, about the International Accounting Standards Board’s (IASB) and of the Financial ...- Authors: James Milholland
- Date: Sep 2012
- 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Spring Cleaning
Spring Cleaning Feature article discussing the latest changes to International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB) and the Financial ...- Authors: Henry Siegel
- Date: Jun 2013
- 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Introduction à l’exposition au risque de crédit des assureurs-vie
Introduction à l’exposition au risque de crédit des assureurs-vie This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but ...- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]
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Introduction and Overview - 1999 Valuation Actuary Symposium
Introduction and Overview - 1999 Valuation Actuary Symposium 1999 Valuation Actuary Symposium, Los Angeles. This session provided a brief overview of a variety of financial reporting topics ...- Authors: J Duran, Charles D Friedstat, Stephen Preston
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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Fair-Value Reporting
Fair-Value Reporting Panelists discuss recent developments in the area of fair-value financial reporting for life insurers – specifically, the exposure draft of 'Using Cash-Flow ...- Authors: J Duran, Wayne S Upton
- Date: Oct 1997
- Competency: 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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ACLI Update Column
ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...- Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability Presenters discuss: [1] market-value accounting, [2] accounting for mortgage-backed securities [MBSs] ...- Authors: Randall Boushek, John W Brumbach, Paul S Graham, Craig R Raymond
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- 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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Are You Ready for the New Accounting Rules?
Are You Ready for the New Accounting Rules? Feature article discussing the changes the International Accounting Standards Board’s new accounting standard will bring. Financial reporting; ...- Authors: James Milholland
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Introduction to Credit Risk Exposure of Life Insurers
Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but does not cover all ...
- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]
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FASB Update
FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts, particularly financial instruments, fair value disclosures and goodwill impairment.- Authors: Leonard Reback
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]