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  • Chairperson's Corner
    Chairperson's Corner Fair value accounting;Financial Accounting Standards Board=FASB;Financial reporting;Generally Accepted Accounting Principles=GAAP;International Financial Reporting ...
    • Date: Dec 2011
    • Competency: Communication; Communication>Written communication
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Competencies; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • 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 ...

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    • 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]
  • 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 ...

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    • 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]
  • The Financial Reporter, December 2014, Issue 99
    The Financial Reporter, December 2014, Issue 99 Complete issue of The Financial Reporter, December 2014, Issue 99 6442459874 12/1/2014 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Dec 2014
    • Publication Name: The Financial Reporter
  • The Mini-Series Continues
    The Mini-Series Continues Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board. international ...

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    • Authors: Henry Siegel
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Update on Regulatory Developments
    Update on Regulatory Developments Developments at the NAIC, IAIS, and Federal Reserve regarding life insurance regulation. PBR is not included. Captive insurance;NAIC 6442464351 9/1/2015 12:00:00 ...

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    • Authors: Francis de Regnaucourt
    • Date: Sep 2015
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Public Policy
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • 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
  • GAAP Targeted Improvements—Illustrated Term Insurance Earnings
    GAAP Targeted Improvements—Illustrated Term Insurance Earnings Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and GAAP targeted ...

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    • Authors: Steven Malerich
    • Date: Sep 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • What’s a Moderately Adverse Interest Rate Scenario, Anyway?
    What’s a Moderately Adverse Interest Rate Scenario, Anyway? Summary of the SOA's research report Modern Deterministic Scenarios for Interest Rates, which developed interest rate scenarios ...

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    • Authors: Mark Alberts
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
  • Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
    Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of ...

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    • Authors: Barbara Gold
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability