Description: After a summary of FASB decisions in their GAAP Targeted Improvements project, this article describes several issues that will need to be resolved either by the board or in actuarial practice and argues for seeking solutions that provide meaningful results without overly complicating valuation processes.

Description: This 2004 article discusses current issues and developments relating to the valuation of and accounting for employee stock options.

Description: Study Note Corner from Pension Section News, October 2000, Issue No. 44.

Description: Financial Reporting Section March, 2012, newsletter.

Description: Discussion of the Proposed SOP dealing with DAC on Internal Replacement

Description: Release is imminent of the Financial Accounting Standards Board's tentative conclusions on its project, Employers' Accounting for Pensions and Other Post-employment Benefits. This article highlights the conclusions, open issues and implications of the project.

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.

Description: View the complete issue for the August 2014 Reinsurance News newsletter.

Description: The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016.

Description: Update of FASB's tentative decisions on revising the accounting for long-duration insurance contracts, now that decisions on measurement are substantively complete.