Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • No-See-Ums
    No-See-Ums Update on the IFRS for Insurance Contracts Accounting Standards;International Accounting ...

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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]
  • (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]
  • Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
    Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, second ... in a series, about the International Accounting Standards Board’s (IASB) and of the Financial Accounting ...

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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]
  • 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
  • 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]
  • 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]
  • 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
  • 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]