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  • Sub-Atomic Accounting
    Sub-Atomic Accounting Summarizes the discussions over the past quarter between the IASB and the ... however, is that for contracts like long term care, there is a potentially long distance between the ...

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    • Authors: Henry Siegel
    • 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • GAAP Targeted Improvements: Unlocking 2.0
    GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the ... guaranteed renewable disability income and long-term care insurance for which a separate “disabled life reserve” ...

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • The Financial Reporter, March 2017
    benefits would be fair valued, consistent with the direct benefit. I think this makes sense in most situa- ... since it avoids an accounting mismatch between the direct benefit and the ceded benefit, but I don’t think ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • A Framework for Managing Surplus
    A Framework for Managing Surplus A Framework for Managing Surplus by David N. Becker from The ... and convexities of the various asset classes. But care must be taken so that the duration and convexi- ...

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    • Authors: David N Becker
    • Date: May 1999
    • Competency: Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments
  • Financial Reporter – Issue No. 80 – March 2010
    increase the size of the council. However, the primary role of the council is to make decisions regarding ... of the parties involved. NOVEMBER The boards’ primary discussion revolved around partic- ipating insurance ...

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    • Authors: Society of Actuaries
    • Date: Mar 2010
    • Publication Name: The Financial Reporter
  • The Financial Reporter – Issue No. 76 – April 2009
    have believed that fair value accounting is the primary driver of the financial crisis. For example, the ... article, however, would like to revisit the two primary purposes of financial reporting rather than immediately ...

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    • Authors: Society of Actuaries
    • Date: Apr 2009
    • Publication Name: The Financial Reporter
  • The Financial Reporter, September 2019, Issue 118
    in Sections III, IV and V. Credibility is a primary consideration when analyzing experi- ence data ... new exercise for many practicing actuaries. The primary methods used to set margins are sensitivity testing ...

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    • Authors: Society of Actuaries
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter – Issue No. 78 – September 2009
    The Financial Reporter – Issue No. 78 – September 2009 September 2009 issue of the Financial Reporting ... can inform discussion about topics that have no direct connection to insurance. In June, the Insurance ...

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    • Authors: Society of Actuaries
    • Date: Sep 2009
    • Publication Name: The Financial Reporter
  • Financial Reporter – Issue No. 81 – June 2010
    Financial Reporter – Issue No. 81 – June 2010 June 2010 issue of the Financial Reporting Section ... materials in ASC, it is anticipated that the primary method for accessing the information in ASC will ...

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    • Authors: Society of Actuaries
    • Date: Jun 2010
    • Publication Name: The Financial Reporter
  • The Financial Reporter, June 2019, Issue 117
    The Financial Reporter, June 2019, Issue 117 Read the June 2019 edition of The Financial Reporter ... informed interpretations and choices. One of the primary paragraphs in ASU 2018-12 addressing the topic ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting