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Expensing Executive Stock Options: An Economic Middle Ground
Expensing Executive Stock Options: An Economic Middle Ground This articles offers an approach for accounting for executive stock options. Stock options; 10993 2/1/2003 12:00:00 AM ...- Authors: Jeremy Gold
- Date: Feb 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting
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Navigating IFRS 17's Currents: Steering Reinsurers Towards Transparent Horizons
Navigating IFRS 17's Currents: Steering Reinsurers Towards Transparent Horizons As IFRS 17 Insurance Contracts casts its net wide, reinsurers find themselves sailing toward new horizons of ...- Date: Dec 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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A Conversation with Retired Company Tax Actuaries
A Conversation with Retired Company Tax Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they got involved in actuarial tax matters and how their ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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LDTI—A Path to Optimizing Compliance and Transformation
LDTI—A Path to Optimizing Compliance and Transformation LDTI’s introduction has forced many insurers to examine their existing operations and technologies. They must determine how to optimize ...- Authors: Naxine Chang
- Date: Nov 2020
- Competency: Communication; External Forces & Industry Knowledge; Leadership; Professional Values; Relationship Management; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Technology & Applications
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Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with some insights regarding tax planning under the new required methodology. Annuity reserves;Assumptions; ...- Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory reserves cap for variable annuities under Actuarial ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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From the Editor to our Readers
From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 6/1/2015 12:00:00 AM ...- Authors: Kristin R Norberg
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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FASB Hearing On Insurance Accounting
FASB Hearing On Insurance Accounting This article discusses the FASB Exposure Draft, “Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Insurance Contracts and for ...- Authors: William J Schreiner
- Date: Sep 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Presentation Workshop
Presentation Workshop 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 26 – 'Presentation Workshop' held at ...- Authors: Darryl Wagner
- Date: Aug 2011
- Competency: Technical Skills & Analytical Problem Solving
- 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]; Global Perspectives
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LDTI Implications and Insights: IDI and LTC
LDTI Implications and Insights: IDI and LTC This article highlights the key implications and insights as a result of the change to the determination of reserves under GAAP accounting guidance for ...- Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting