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GAAP Issues
GAAP Issues From a session at the 2002 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, September 19–20, 2002 This open forum addresses current issues of interest to actuaries ...- Authors: Robert Flannery, John O Esch, Scott E Wright
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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]
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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards This report, is an extension of the Society of Actuaries' November 2010 research project ...- Authors: Sam Gutterman, Randy Tillis
- Date: Mar 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- 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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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits This panel discussion session examines the accounting and financial reporting for pension plans and other ...- Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
- Date: Oct 1979
- 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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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions The report begins with Tan's paper ...- Authors: Michael Eckman, Joseph H Tan
- Date: Oct 1990
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles [GAAP] for New Generation Products
Generally Accepted Accounting Principles [GAAP] for New Generation Products Discusses the then-current Federal Accounting Standards Board [FASB] proposal designed for universal life [UL] and ...- Authors: Kevin A Marti, James Milholland, Mark Evans
- Date: May 1987
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance
Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance The Financial Accounting Standards Board FASB, which promulgates accounting standards under US GAAP, and the ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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]
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Sub-Atomic Accounting
Sub-Atomic Accounting Summarizes the discussions over the past quarter between the IASB and the FASB regarding finalizing IFRS ;; Accounting standards; Life insurance; Financial reporting; ...- Authors: Henry Siegel
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- 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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Financial Reporting Research Update
Financial Reporting Research Update An update on the status of past, current and future research projects pertaining to the Financial Reporting Section. Financial reporting 6442483494 6/1/2018 12 ...- Authors: David C Armstrong, Ronora Stryker
- 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]