Refine your search
31 - 40 of 64 results (0.38 seconds)
Sort By:
  • Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases
    Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases This study is an update of a 2015 study that illustrates the differences that occur when measurement is made under ...

    View Description

    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Tax Reform Impacts on Life Insurance Pricing and Profitability
    Tax Reform Impacts on Life Insurance Pricing and Profitability Illustrative impacts on new business profitability of the 2017 Tax Cuts and Jobs Act for a variety of different life and annuity ...

    View Description

    • Authors: Craig Reynolds, Casey Malone, Paul Fedchak, Curtis Matthew Clingerman
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, December 2018, Issue 115
    The Financial Reporter, December 2018, Issue 115 Read the December 2018 issue of The Financial Reporter, published by the Financial Reporting Section. 6442485596 12/1/2018 12:00:00 AM ...

    View Description

    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements
    Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements An expedient method for calculating compound market risk benefit attributed premium factors under targeted ...

    View Description

    • Authors: Gregory Goulding, Che Hu
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Targeted Improvements: Diving into Details
    GAAP Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted improvements for long-duration contracts (ASU 2018-12). deferred acquisition cost=DAC;deferred ...

    View Description

    • Authors: Steven Malerich
    • Date: Dec 2018
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the status of past, current and future research projects pertaining to the Financial Reporting Section. Financial reporting 6442483494 6/1/2018 12 ...

    View Description

    • Authors: David C Armstrong, Ronora Stryker
    • Date: Jun 2018
    • 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • A Few Thoughts About Tax Reform
    A Few Thoughts About Tax Reform Discusses how the December 2017 US tax reform affects smaller insurance companies. Tax accounting;Taxes=Taxation 6442481079 2/1/2018 12:00:00 AM ...

    View Description

    • Authors: Pamela Hutchins, Mark C Rowley
    • Date: Feb 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Chairperson's Corner
    Chairperson's Corner Introduction to articles about Tax Reform Tax accounting;Taxes;Asset adequacy analysis 6442481080 2/1/2018 12:00:00 AM ...

    View Description

    • Authors: Mark C Rowley
    • Date: Feb 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Impact of Tax Reform on Federal LTCI Deductibility for Business Owners
    The Impact of Tax Reform on Federal LTCI Deductibility for Business Owners The Impact of Tax Reform on Federal LTCI Deductibility for Business Owners. LTCi;Taxes 6442483752 8/1/2018 12:00:00 AM ...

    View Description

    • Authors: Marc Glickman
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • Overview of the Tax Cuts and Jobs Act: Major Changes
    Overview of the Tax Cuts and Jobs Act: Major Changes The article provides a summary of the 2017 Tax CUts and Jobs Act provisions that are most important to life insurance companies. Tax ...

    View Description

    • Authors: Surjya Mitra, Mark Smith, James Kress
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting