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  • The Financial Reporter, March 2017
    benefits would be fair valued, consistent with the direct benefit. I think this makes sense in most situa- ... since it avoids an accounting mismatch between the direct benefit and the ceded benefit, but I don’t think ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • A Framework for Managing Surplus
    A Framework for Managing Surplus A Framework for Managing Surplus by David N. Becker from The ... and convexities of the various asset classes. But care must be taken so that the duration and convexi- ...

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    • Authors: David N Becker
    • Date: May 1999
    • Competency: Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments
  • Financial Reporter – Issue No. 80 – March 2010
    increase the size of the council. However, the primary role of the council is to make decisions regarding ... of the parties involved. NOVEMBER The boards’ primary discussion revolved around partic- ipating insurance ...

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    • Authors: Society of Actuaries
    • Date: Mar 2010
    • Publication Name: The Financial Reporter
  • The Financial Reporter – Issue No. 76 – April 2009
    have believed that fair value accounting is the primary driver of the financial crisis. For example, the ... article, however, would like to revisit the two primary purposes of financial reporting rather than immediately ...

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    • Authors: Society of Actuaries
    • Date: Apr 2009
    • Publication Name: The Financial Reporter
  • The Financial Reporter – Issue No. 78 – September 2009
    The Financial Reporter – Issue No. 78 – September 2009 September 2009 issue of the Financial Reporting ... can inform discussion about topics that have no direct connection to insurance. In June, the Insurance ...

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    • Authors: Society of Actuaries
    • Date: Sep 2009
    • Publication Name: The Financial Reporter
  • Financial Reporter – Issue No. 81 – June 2010
    Financial Reporter – Issue No. 81 – June 2010 June 2010 issue of the Financial Reporting Section ... materials in ASC, it is anticipated that the primary method for accessing the information in ASC will ...

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    • Authors: Society of Actuaries
    • Date: Jun 2010
    • Publication Name: The Financial Reporter