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FASB Discussion Memorandum - An Update
FASB Discussion Memorandum - An Update This session from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting of pension and other ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Session 35 - US GAAP Targeted Improvements: Data Impacts and Plausible Solutions
Session 35 - US GAAP Targeted Improvements: Data Impacts and Plausible Solutions There is a lot of focus on GTI and its impact on modeling, methodology and transition. However, given the ...- Authors: Richard Isherwood, Vikas Advani, John Fowler
- Date: Aug 2019
- Competency: Strategic Insight and Integration
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Technology & Applications>Data warehousing
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IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft entitled Insurance ...- Authors: Richard H Browne, Laura J Hay, John Dieck
- Date: Dec 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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A Slow Quarter
A Slow Quarter 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.- Authors: Henry Siegel
- Date: Dec 2011
- 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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Respect
Respect The author discusses recent developments regarding insurance contract issues with the Financial Accounting Standards Board and the International Accounting Standards Board, and affirms ...- Authors: Henry Siegel
- Date: Jan 2013
- Competency: Professional Values>Ethical standards; Strategic Insight and Integration>Influence decisions
- 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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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 ...- 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]
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Major Activity at FASB
Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount rates;FASB 6442462338 6/1/2015 12:00:00 AM ...- Authors: Leonard Reback
- Date: Jun 2015
- Competency: Professional Values>Practice expertise
- 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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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 ...- 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
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FASB Long Duration Insurance Contracts Redeliberations
FASB Long Duration Insurance Contracts Redeliberations Description of FASB redeliberations on targeted improvements for long duration contracts as of the end of 2017, including a summary of the ...- Authors: Leonard Reback
- Date: Mar 2018
- Competency: Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Actuaries Out of the Box: Our Roles in Implementing New Reporting Regime – Lessons Learned from the Ground
Actuaries Out of the Box: Our Roles in Implementing New Reporting Regime – Lessons Learned from the Ground Under the new reporting regimes actuaries have the opportunity to become leaders for all ...- Authors: Nicholas Carbo, Alexandre Lemieux, Brian J. Foley, Christopher Murphy
- Date: Aug 2020
- Competency: Strategic Insight and Integration
- Topics: Actuarial Profession; Actuarial Profession>Professional development; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]