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  • Convergence Once Again
    Convergence Once Again Feature article discussing the latest actions of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). ;; Financial ...

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    • Authors: Henry Siegel
    • Date: Sep 2012
    • 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Continuing Education
    Continuing Education Report of quarterly IASB Discussions Accounting Standards;International Accounting Standards Board [IASB];International Financial Reporting Standards [IFRS] 6442462342 6/1/ ...

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    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • 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
  • VA GAAP Reserving Practices—Survey Highlights
    VA GAAP Reserving Practices—Survey Highlights This article summarizes the results of the survey covering industry practices relating to the valuation of variable annuities under FAS 133/157 ...

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    • Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • IFRS 17 Corner
    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • Worldwide Accounting Developments
    Worldwide Accounting Developments Presented at May 2002 Spring Meeting. Discusses accounting methods in different countries as well as recent developments in international accounting standards ...

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    • Authors: J Engels, Brett McWilliam, S Michael McLaughlin
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • International Accounting Standards
    International Accounting Standards Panelists discuss: [1] the basics of the principles of the International Accounting Standards [IAS], [2] earnings volatility in a fair-value environment, [3] ...

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    • Authors: David Congram, Mark Freedman, Elizabeth Rogalin
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
    Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the International Actuarial Association who met in Nassau, the Bahamas. Discussions ...

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    • Authors: James Milholland
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • PBA Corner
    PBA Corner Information regarding the Economic Scenario Generator to be used when calculating Principle-based reserves and implementing VM20. ;; Accounting standards; Life insurance; Financial ...

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    • Authors: Karen Rudolph
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; 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