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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 ...- 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]
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Is Accounting Theory An Oxymoron?
Is Accounting Theory An Oxymoron? Update on IASB developments from January - March 2010. Accounting standards; 9294 6/1/2010 12:00:00 AM ...- Authors: Henry Siegel
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Communicating Under Revised Insurance Accounting Proposals
Communicating Under Revised Insurance Accounting Proposals Article discussing how U.S. insurance company financial reporting will undergo an unprecedented level of change within the next several ...- Authors: Brian Paton
- Date: Sep 2011
- Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Insurance Accounting as a Black Hole
Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect to life insurance company financial reporting issues. Acquisition expenses;Discount rates=Interest ...- Authors: Henry Siegel
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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NAIC ORSA
NAIC ORSA The latest draft ORSA Guidance Manual was released on Oct. 14, 2011. An overview of the requirements from a qualitative, quantitative and governance perspective was provided in the ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- 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>Statutory accounting
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The Risk Adjustment—Accounting Perspectives
The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism is appropriate in their estimates, whether made for pricing or for mea- surement of ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
- 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]
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FASB & IASB Divergence
FASB & IASB Divergence FASB decisions made regarding potential changes to US GAAP accounting that differ from corresponding IASB decisions, causing the potential accounting changes.- Authors: Leonard Reback
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FASB Insurance Contracts Disclosures and Transition
FASB Insurance Contracts Disclosures and Transition Discussion of recent FASB tentative decisions on disclosure and transition for their long-duration insurance contracts accounting project.- Authors: Leonard Reback
- Date: Jul 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: 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 J. Glacy, Jr. from The Financial Reporter, February 2000, Issue No. 41. Derivatives;Fair value accounting; ...- 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]
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SFAS 157 Adoption Impacts
SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges. Market value of liabilities;Risk ...- Authors: Patricia Matson, Application Administrator
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]