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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]
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Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary of FASB decisions in their GAAP Targeted Improvements project, this article describes several ...- Authors: Steven Malerich
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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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FAS No. 97 - Handling Persistency Kicker Features
FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products, those with interest rate and ...- Authors: Bradley M Smith
- Date: Jul 1988
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: 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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Expensing Employee Stock Options
Expensing Employee Stock Options This 2004 article discusses current issues and developments relating to the valuation of and accounting for employee stock options. Stock options; 11009 7/1/2004 ...- Authors: Mark Evans
- Date: Jul 2004
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Financial Reporting Section News March 2012
Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, newsletter. Accounting standards;Arbitrage;Economic capital;Financial Accounting Standards ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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 Financial Reporting Standards [IFRS]
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Don’t Miss This Second Chance: The Proposed DAC on Internal Replacement SOP to Re-emerge Soon
Don’t Miss This Second Chance: The Proposed DAC on Internal Replacement SOP to Re-emerge Soon Discussion of the Proposed SOP dealing with DAC on Internal Replacement Accounting standards; ...- Authors: John D Morrison
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Study Note Corner
Study Note Corner Study Note Corner from Pension Section News, October 2000, Issue No. 44. Accounting standards;Pension plan assets; 10276 10/1/2000 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Oct 2000
- Competency: Professional Values>Practice expertise
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Qualifications; Finance & Investments>Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB's Tentative Conclusions On Pension Accounting
FASB's Tentative Conclusions On Pension Accounting Release is imminent of the Financial Accounting Standards Board's tentative conclusions on its project, Employers' Accounting ...- Authors: Anthony C Deutsch
- Date: Nov 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Deferred Bonus Reserves
Deferred Bonus Reserves Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from ...- Authors: William R Horbatt, C Daniel Stubbs
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Global Perspectives