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Speaking The New Lingo—A US GAAP Codification Primer
Speaking The New Lingo—A US GAAP Codification Primer This article was first published in 2010 when accounting ... standards codification (ASC) was new. An explanation of the codification system is given. accounting standards ...- Authors: Douglas Van Dam
- Date: Jul 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession
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A Time of Preparation
A Time of Preparation Chairperson's Report- summarizing education and research activities for 2016 ...- Authors: Leonard Mangini
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Fair Values Disclosures For Financial Instruments Under FAS 157
to FAS 157 until late 2008 or early 2009. The purpose of this article is to discuss those items and ... methods for actuaries to consider when performing the necessary valuations, from an actuarial standpoint ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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IFRS 17: Implications for Onerous Contracts
Article from The Financial Reporter December 2019 Issue 119 30 | DECEMBER 2019 THE FINANCIAL ... Terrance Lee and Fung Chan After a very long journey, the International Accounting Standards Board (IASB) issued ...- 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]
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Solvency II and U.S. Equivalence
Solvency II and U.S. Equivalence Feature article discussing how activity with respect ... Solvency II is increasing in the United States. National Association of Insurance Commissioners=NAIC;Risk-based ...- Authors: Patricia Matson, Application Administrator
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management
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Pity The Poor Regulators
Pity The Poor Regulators Column discussing developments in insurance accounting from January - March ...- Authors: Henry Siegel
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Public Policy
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Adjusted (Non-GAAP) Earnings Under LDTI
fundamental KPI for investors to assess the core financial performance of a company. As a non-GAAP measure, ... there is a divergence in practice of how individual companies define adjusted earnings and what activities ...
- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, May 2020, Issue 121
The Financial Reporter, May 2020, Issue 121 Read the May 2020 issue of The Financial Reporter published ... published by the Financial Reporting Section. Newsletters provide practical information for the working actuary ...- Authors: Society of Actuaries
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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An Actuarial Analysis of FAS 133 Part 2
An Actuarial Analysis of FAS 133 Part 2 An Actuarial Analysis of FAS 133 Part 2 by Anson ... Analysis of FAS 133 Part 2 An Actuarial Analysis of FAS 133 Part 2 by Anson J. Glacy, Jr. from The Financial ...- Authors: Anson Glacy
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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An Actuarial Analysis of FAS 133 Part 1
An Actuarial Analysis of FAS 133 Part 1 An Actuarial Analysis of FAS 133 Part 1 by Anson ... Analysis of FAS 133 Part 1 An Actuarial Analysis of FAS 133 Part 1 by Anson J. Glacy, Jr. from The Financial ...- Authors: Anson Glacy
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]