31
-
40
of
45
results (0.23 seconds)
Sort By:
-
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 ...- 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
-
COLIFR Corner
COLIFR Corner COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for Variable Life, reservinf for VAGLBs, reserves for Equity Index ...- Authors: Kevin E Palmer
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
-
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 ...- 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
-
Chairperson’s Corner
Chairperson’s Corner Welcome to the May edition of The Financial Reporter! In her “Chairperson's Corner”, Joy Zhang highlights the section's upcoming activities for the year and ways for everyone ...- Authors: Xiao Yu Zhang (Joy)
- Date: May 2024
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
Volatility From FASB Changes to Traditional Liabilities (Part 3)
Volatility From FASB Changes to Traditional Liabilities (Part 3) Feature article discussing the isolated impact of changing the discount rate due to FASB changes. Financial Reporting 9/13/2019 ...- Authors: Leonard Reback
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
Financial Reporting Research Update
A description and status update on all recent research reports sponsored by the Financial Reporting Section.- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
A Quarter Where “Nothing” Happened
A Quarter Where “Nothing” Happened Discussion of financial regulatory activities from January - March. Generally Accepted Accounting Principles=GAAP;International Accounting Standards Board=IASB; ...- Authors: Henry Siegel
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
VM-20 Game Changer: Mortality Aggregation
VM-20 Game Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits mortality data aggregation thereby enhancing credibility but also has accompanying requirements and ...- Authors: Timothy Cardinal
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
-
Keeping Up with the World
Keeping Up with the World Summarizes financial reporting regulatory developments from April - June. Financial Accounting Standards Board=FASB;Financial reform;International Accounting Standards ...- Authors: Henry Siegel
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
VA Reform: Assessment and Implications
VA Reform: Assessment and Implications Feature article discussing variable annuity reform. 4/5/2019 12:00:00 AM ...- Authors: Aaron Sarfatti
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting