Description: Read the March 2018 issue of The Financial Reporter published by the Financial Reporting Section. It provides practical information for the working actuary.

Description: After providing some preliminary Investment Section information, panelists discuss FASB issues – primarily, the derivatives-in-hedging project. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This session from the 1995 SOA New York City Meeting discusses Financial Accounting Standard FAS 115, a company's FLUX score and how it is calculated, the valuation actuary, how to manage off-balance-sheet assets, and how to manage risk-based capital RBC. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: This dialogue discusses the history and purpose of section 811(a) and its historic role in the computation of life insurance company taxable income and, in particular, reserves.

Description: This article describes how there are many kinds of plans and arrangements under which qualified annuities are issued, and the rules governing them differ considerably.

Description: This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of long duration contracts along with select illustrations, and compares against those under current GAAP, 2) Discuss areas where accounting policies or methodologies can influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain income variances under LDTI.

Description: This session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities, the impact of changing interest rates, and statutory issues, including market-value-adjusted products. From the Record of the Society of Actuaries, Vol. 21, No. 1.

Description: Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft entitled Insurance Contracts and the FASB Exposure Draft entitled Preliminary Views on Insurance Contracts.

Description: This article reviews the developments with the Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, in the third quarter of 2011. Issues discussed include disclosures and risk adjustment for reserves and insurance liabilities including objective and confidence level disclosure and techniques and inputs.

Description: The author discusses recent developments regarding insurance contract issues with the Financial Accounting Standards Board and the International Accounting Standards Board, and affirms that actuarial input on standards is necessary and valuable.