Announcement: SOA releases March 2024 Exam P passing candidate numbers.

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  • Fair Value of Insurance Liabilities
    Fair Value of Insurance Liabilities Presented at May 1996 Spring Meeting. Presents an overview of conference co-sponsored by the SOA on fair value of insurance liabilities, including a ...

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    • Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Fair Value Accounting
    Fair Value Accounting Presented at October 1996 Annual Meeting. This is a discussion presenting a FASB update with regard to fair value accounting and the valuation of insurance liabilities.

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    • Authors: Application Administrator, Luke Girard, George Silos, Douglas W Johnson
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012
    Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012 An update on the principle-based reserves (PBR) process and possible valuation manual adoption, with recommendations ...

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    • Authors: Norman E Hill
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Who Knows What Tomorrow Will Bring?
    Who Knows What Tomorrow Will Bring? Discusses several possible developments on the financial front, each of which could have important implications for a company’s business plan. Generally ...

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    • Authors: Henry Siegel
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • No-See-Ums
    No-See-Ums Update on the IFRS for Insurance Contracts Accounting Standards;International Accounting Standards Board=IASB;International Accounting Standards=IAS;Financial Reporting;International ...

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    • Authors: Henry Siegel
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
    • Publication Name: The Financial Reporter
    • Topics: 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 financial implications of the recently issued IASB Discussion Paper on Insurance Contracts ...

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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]
  • A Critique of Fair Value as a Method for Valuing Insurance Liabilities
    A Critique of Fair Value as a Method for Valuing Insurance Liabilities A discussion of some of the challenges the insurance industry will face as we move towards fair value and a comparison of ...

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    • Authors: Darin Zimmerman
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations
    Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations This article discusses the important lessons for insurance companies that participate in drafting ...

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    • Authors: Kevin T. Leftwich
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • From the Editor: To our Readers
    From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue of Taxing Times. Taxation;Principles-based reserves 4294995689 2/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
    Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) A continuation of the conversation about principle-based reserves (PBR). Actuaries and an attorney ...

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    • Authors: Peter Winslow
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting