Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • So Where Are We Now?
    So Where Are We Now? Feature article discussing the latest FASB and IASB developments. Financial reporting;Financial ...

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    • Authors: Henry Siegel
    • Date: Dec 2013
    • Competency: Communication>Written communication
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 ... Unrelated or Only Partially Related to the Creditworthiness of the Obligor Under Those Instruments” Derivatives;Financial ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • 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>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
  • A Slow Quarter
    article reviews the developments with the Financial Accounting Standards Board, FASB, and the International ... International Accounting Standards Board, IASB, in the third quarter of 2011. Issues discussed include disclosures ...

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    • Authors: Henry Siegel
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • FASB & IASB Divergence
    FASB & IASB Divergence FASB decisions made regarding potential changes to US GAAP accounting ... differ from corresponding IASB decisions, causing the potential accounting changes. financial accounting ...

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    • Authors: Leonard Reback
    • Date: Jun 2014
    • 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>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research projects.

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    • Authors: James S Hawke, Ronora Stryker
    • 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
  • Implementation Perspectives On Solvency II Internal Model Standards
    Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Generally Accepted ...

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    • 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>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts
    Why FASB Is Right And IASB Is Wrong About Risk ... Article from: The Financial Reporter December 2013 – Issue 95 ... 30 | DECEMBER 2013 | The Financial Reporter Why FASB iS Right And iASB iS WRong ABout ...

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    • Authors: Christopher D O'Brien
    • Date: Dec 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]
  • Green...But No Envy
    discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Life valuation; Life ...

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    • Authors: Matthew P Clark
    • 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]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • Enhancing Controls in Conjunction with GAAP LDTI
    Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting ... to actuaries. It also discusses the impact of LDTI on controls and the strategic decisions that insurers ...

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    • Authors: Kathleen Kervick
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
    On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the ... International Actuarial Association who met in Nassau, the Bahamas. Discussions included: IFRS and corresponding ...

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    • Authors: James Milholland
    • 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]
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