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A Mathematical Analysis of Financial Accounting Standard No. 88
A Mathematical Analysis of Financial Accounting Standard No. 88 This paper builds on the analysis of Berin and Lofgren of 'Financial Accounting Standard No. 87', with regards to ...- Authors: Keith Sharp
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for targeted improvements for long-duration insurance contracts and summary of ...- Authors: Leonard Reback
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
- 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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Pension Topics For The Non-Pension Actuary
Pension Topics For The Non-Pension Actuary This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and ...- Authors: Karen Justesen, Stanley C Samples, Deborah Stern, Joan Weiss, Daniel M Matern
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Corporate plans; Pensions & Retirement>Plan design; Public Policy
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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I
Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I Practical Considerations for Implementing the New Statement of ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Reinsurance Considerations in Developing an Insurance Accounting Standard
Reinsurance Considerations in Developing an Insurance Accounting Standard This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- 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]; Reinsurance>Financial reporting for reinsurance
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FASB Deliberations on Accounting for Assumption and Discount Rate Changes
FASB Deliberations on Accounting for Assumption and Discount Rate Changes The Financial Accounting Standards Board (FASB) met on May 21,2015 to discuss it ongoing project to make targeted ...- Authors: Leonard Reback
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Chairperson’s Corner What Have you Done for me (and you) Lately?
Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...- Authors: Robert Leach
- Date: Jun 2018
- 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 Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Pension Accounting Changes
Pension Accounting Changes Standards for accounting for pension and post-retirement plans around the world are changing. The ultimate goal is a global standard to replace International ...- Authors: Catherine Anne Robertson
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement ...- Authors: Jeremy Gold
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods
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Revenue Recognition for Insurance Contracts—Part 3
Revenue Recognition for Insurance Contracts—Part 3 This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those ...- Authors: James Milholland
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]