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  • The Financial Reporter, September 2017, Issue 110
    The Financial Reporter, September 2017, Issue 110 Read the September 2017 issue of The Financial Reporter published by the Financial Reporting Section. Financial Accounting Standards Board=FASB; ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Chairperson's Corner
    Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory reserves;GAAP reserves 6442478747 9/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • A Few Thoughts About Tax Reform
    A Few Thoughts About Tax Reform A description of the changes brought about by the tax reform in December 2017. Financial reporting 6442483498 6/1/2018 12:00:00 AM ...

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    • Authors: Pamela Hutchins, Mark C Rowley
    • 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]
  • Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
    Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6) Updated discussion of IRS Proposed Regulations under Section 162(m)(6), their potential impact ...

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    • Authors: Daniel Stringham
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy
  • Targeted Improvements Resources
    Targeted Improvements Resources List of resources on GAAP Targeted Improvements (GTI) 6/18/2019 12:00:00 AM ...

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    • Authors: Robert E Winawer
    • Date: Jun 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Actuary Vol. 8, No. 8 Closing The GAAPs?
    The Actuary Vol. 8, No. 8 Closing The GAAPs? This Special Release of the Financial Planning and Control Division of the LOMA is a well-organized summary of the responses of 96 U.S. stock life ...

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    • Authors: Robert L Lindsay
    • Date: Oct 1974
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report
    AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report AICPA Non-Traditional Long- Durations Contracts Task Force—A Status Report by Thomas Campbell from The Financial ...

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    • Authors: Thomas Campbell
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance
    FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of ...

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    • Authors: Rebecca Wang, Tara J P Hansen
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Resolution of Circularity Issues in SOP 03-1
    Resolution of Circularity Issues in SOP 03-1 This article offers a possible resolution to certain circularity issues that may arise while implementing the SOP. Accounting standards;Generally ...

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    • Authors: Michael Lesar
    • Date: Aug 2004
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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