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  • Introducing a New Practice Note on Purchase GAAP Accounting
    Article describing an exposure of a practice note titled, “Treatment of VOBA, Goodwill, and Other Intangible ... accounting principles;mergers and acquisitions;value of business acquired 6442455886 6/1/2014 12:00:00 ...

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    • Authors: Steven Malerich
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Industry Preparedness And Impact of FASB Targeted Improvements
    Industry Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact ... Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact of proposed GAAP changes ...

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    • Authors: Craig Reynolds, Karthik Yadatore
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; 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]
  • Reflections of a Regulatory Actuary
    Reflections of a Regulatory Actuary Reflections of a Regulatory Actuary by Larry Gorski Annuity reserves;Asset ...

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    • Authors: Larry M Gorski
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 ... Unrelated or Only Partially Related to the Creditworthiness of the Obligor Under Those Instruments” Derivatives;Financial ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
  • Overview of IASB Accounting for Insurance Contracts
    Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • Financial Reporter
    Financial Reporter Discuss different approaches of XXX and AXXX relief solutions Capital managemen ...

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    • Authors: Society of Actuaries
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments
  • Financial Reporting Research Scorecard
    is a primary mission of the Financial Reporting Section and is the largest use of section dues. This scorecard ... about research projects sponsored or co-sponsored by the section. Accounting standards;Life insurance;Financial ...

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    • Authors: Samuel Keller
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve
    The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve The OCI-Solution ... OCI-Solution of IASB’s IFRS 4 Phase II requires that interest expense for the Profit and Loss (P&L) calculation ...

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    • Date: Jun 2015
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard This scorecard informs section members about research ... completed that are sponsored or co-sponsored by the section. Accounting standards; Life insurance; Financial ...

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    • Authors: Samuel Keller
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IAA Discount Rate Project Update
    IAA Discount Rate Project Update Article announcing an upcoming monograph which will deal ... with methods for determining an appropriate rate of discount for financial reporting under international ...

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    • Authors: Frank Grossman
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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