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  • GAAP Issues
    GAAP Issues This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues including ... including market value accounting and the impact on the company, management information, FAS 97, FAS 115 ...

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    • Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
    • Date: Jan 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Update on Changes to US GAAP For Long Term Care Insurance
    Update on Changes to US GAAP For Long Term Care Insurance The Proposed Accounting Standards ... Insurance The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ...

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    • Authors: Jamala Arland
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
  • Chairperson’s Corner What Have you Done for me (and you) Lately?
    Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson ... chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...

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    • Authors: Robert Leach
    • 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]
  • ACLI Update Column
    extend permanently the tax cuts for middle- class families and small businesses. The two- page document ... document sets forth three areas that the next iteration of tax reform will cover. In addition to extending ...

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    • Authors: Regina Y Rose
    • Date: Oct 2018
    • Competency: 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
  • GAAP/FAS 97/Practice Bulletin 8
    GAAP/FAS 97/Practice Bulletin 8 Panelists discuss: [1] Practice Bulletin 8 that was written ... [3] GAAP for re-entry term products. Session 10 of the 1991 Valuation Actuary Symposium. Term life=Annual ...

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    • Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
    • Date: Jan 1991
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Introduction à l’exposition au risque de crédit des assureurs-vie
    dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers ... aspects of non-statutory accounting standards. It introduces the concept of and the valuation of credit ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]