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  • Embedded Value Reporting Redux
    Reporting Redux The Academy's Life Financial Reporting Committee announces the soon to be released ... on EV. The Practice Note focuses on traditional and European Embedded Values, while leaving the thornier ...

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    • Authors: Tina Getachew
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Embedded value
  • (Incredible, Unbelievable)
    Article from The Financial Reporter December 2015 Issue 103 plementation of IFRS 9 be provided ... mismatch between asset and liability measurement. IASB MEETING IN JULY The discussion in July centered on ...

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    • Authors: Henry Siegel
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Details, Details
    SEPTEMBER 2016 THE FINANCIAL REPORTER Details, Details By Henry Siegel At its June meeting the International ... Stan-dards Board (IASB, the board) made important clarifica-tions to several aspects of the upcoming Insurance ...

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    • Authors: Henry Siegel
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • 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]
  • A Retrospective Look at History
    A ... Article from The Financial Reporter March 2016 Issue 104 MARCH 2016 THE FINANCIAL REPORTER ... Siegel Board (the IASB) has almost entirely escaped this ill-advised ap- proach. The only time they ...

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    • Authors: Henry Siegel
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Principle-Based Reserves Update
    Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent activity within ... within certain aspects of the groups associated with the evolution of the Valuation Manual is presented here ...

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    • Authors: Karen Rudolph
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Caesar Salad Accounting
    Caesar Salad Accounting An ... update on the latest actions of the International Accounting Standards Board (IASB) and the Financial ...

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    • Authors: Henry Siegel
    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • A Review of Root Cause in Insurer Insolvencies
    A Review of Root Cause in Insurer Insolvencies The article is based on a study of root causes in insurer ... impairments, with the focus on potential risk factors and prevention measures. Canadian Institute of Actuarie ...

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    • Authors: Veronika Cooper, David Heppen
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments
  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura ... Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for ...

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • A Change In Own Credit Risk
    Credit Risk Since the adoption of FAS 157, there has been much concern about the use of a company's ... risk in the valuation of liabilities. To fully assess the implications of this requirement, the author ...

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    • Authors: Steven Malerich
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting