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  • Financial Reporting Research Update
    Financial Reporting Research Update Provides an update, as of September 2022, on Financial Reporting Section sponsored research projects in process and those recently completed. By Eric Chen and ...

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    • Authors: Ronora Stryker, Eric Chen
    • Date: Oct 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • IFRS 17 Corner
    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • IFRS 17 Corner
    IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and financial impacts, as well as a discussion of some of the run time issues that companies face.

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    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
  • IAA Monograph on IFRS 17 Risk Adjustments
    IAA Monograph on IFRS 17 Risk Adjustments The IAA has published a textbook-sized monograph on implementing risk adjustments under IFRS 17. This monograph will be helpful to those calculating the ...

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    • Authors: Douglas Van Dam
    • Date: Feb 2019
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting
  • The Impact of Stock Price Distributions on Selecting a Model to Value Share-Based Payments Under FASB Statement No. 123R
    The Impact of Stock Price Distributions on Selecting a Model to Value Share-Based Payments Under FASB Statement No. 123R This article discusses facts and issues related to the selection of a ...

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    • Authors: Michael Burgess
    • Date: Aug 2008
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
  • Dynamic Financial Condition Analysis Update
    Dynamic Financial Condition Analysis Update Dynamic Financial Condition Analysis Update by James F. Reiskytl from The Financial Reporter, October 1999, Issue No. 40. Cash flow testing; 9100 10/1/ ...

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    • Authors: James Reiskytl
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • IFRS 17: Implications for Onerous Contracts
    IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...

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    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting Research Update
    Financial Reporting Research Update This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed. 6/25/2019 12:00:00 AM ...

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    • Authors: David C Armstrong
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Negative IMR Considerations in a Higher Interest Rate Environment
    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Volatility From FASB Changes to Traditional Liabilities (Part 2)
    Volatility From FASB Changes to Traditional Liabilities (Part 2) Discussion of potential volatility to non-participating long-duration traditional contract reserves under US GAAP targeted ...

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    • Authors: Leonard Reback
    • Date: Jun 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting
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