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Volatility from FASB Changes to Traditional Liabilities (Part 1)
Volatility from FASB Changes to Traditional Liabilities (Part 1) Feature article discussing the volatility ... death benefits is understood, the increased mortality may have additional knock-on effects, such as ...- Authors: Leonard Reback
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
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Moving Away from Convergence
Moving Away from Convergence Discussion of recent FASB and IASB decisions on accounting for insurance ... additional disclosures is a claim development table showing up to 10 years of claim development. It ...- Authors: Leonard Reback
- Date: Dec 2014
- Publication Name: The Financial Reporter
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses ... calculations involve unobservable inputs such as mortality, surrender rates and long term equity price volatility ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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FASB Insurance Contracts Disclosures and Transition
FASB Insurance Contracts Disclosures and Transition Discussion of recent FASB tentative decisions ... the liability balance in the balance sheet. • Table of account balances showing ranges of guaranteed ...- Authors: Leonard Reback
- Date: Jul 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]