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  • FASB Update - Q4 2015
    FASB Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration insurance contracts, now that decisions on measurement are substantively complete.

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    • Authors: Leonard Reback
    • Date: Mar 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
  • Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
    Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to ...

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    • Date: Mar 2017
    • Competency: 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>Generally Accepted Accounting Principles [GAAP]
  • Shouldering The Cost Of Employee Stock Options
    Shouldering The Cost Of Employee Stock Options This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R ...

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    • Authors: Viktor Mirkin, Jeffrey Green
    • Date: Feb 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]