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  • Chairperson’s Corner What Have you Done for me (and you) Lately?
    Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson describing ...

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    • Authors: Robert Leach
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • Potential Implications of IASB's Preliminary Views on Insurance Contracts
    Potential Implications of IASB's Preliminary Views on Insurance Contracts Discusses some of the ...

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    • Authors: Leonard Reback
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income
    THE FINANCIAL REPORTER DECEMBER 2001PAGE 10 A s discussed in a previousissue of the FinancialReporter ... guidance for making this determination for variable annuity prod- ucts. Under the provisions of the SOP, classification ...

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    • Authors: David C Heavilin
    • Date: Dec 2001
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter, June 2018, Issue 113
    Lately? By Bob Leach 6 IFRS 17—A Paradigm Shi‹ for U.S. Actuaries By Darryl Wagner and Hui Shan 10 GAAP ... and Leslie Jones IFRS 17—A Paradigm Shift for U.S. Actuaries By Darryl Wagner and Hui Shan Page 6 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, March 2018, Issue 112
    Annuities: The Next Product Frontier for the U.S. Annuity Market By Simpa Baiye, Robert Humphreys and ... Leveraging X-factor Testing Techniques in Developing Mortality Assumptions for VM-20 By Jeƒ rey R. Lortie ...

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    • Authors: Society of Actuaries
    • Date: Mar 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
    Morris L I F E I N S U R A N C E C O M PA N Y F I N A N C I A L R E P O R T I N G S E C T I O N “A KNOWLEDGE ... adding a general account option to a variable annuity, or of adding a second driver on an auto policy ...

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    • Authors: John Morris
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter, September 2017, Issue 110
    FIA, MAAA Len Mangini, FSA, MAAA 2017 Life & Annuity Symposium Coordinators Ashwini Vaidya, FSA, MAAA ... target- ed improvements, GAAP hot topics, VM-20 mortality, VM-20 simpli ed methods and many more. The ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Stochastic DAC Unlocking for VariableAnnuity Products
    Stochastic DAC Unlocking for VariableAnnuity Products Stochastic DAC Unlocking for Variable ... Products Stochastic DAC Unlocking for Variable Annuity Products by Alastair Longley-Cook, Dick Shaw, Mike ...

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    • Authors: Alastair G Longley-Cook, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
    • Date: Mar 2001
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report
    The Financial Reporter May 1999 – Issue 39 S pring is in the air, and the confusingand perhaps ... gestions on implementation of determining select mortality valuation factors for term insurance and related ...

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    • Authors: Thomas Campbell
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Purchase GAAP for Equity-Indexed Annuities
    Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities ... Annuities Purchase GAAP for Equity-Indexed Annuities Annuity reserves;Derivatives;Equity-indexed annuities;Financial ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • 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>Generally Accepted Accounting Principles [GAAP]