1
-
2
of
2
results (0.56 seconds)
Sort By:
-
Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases-July 2018
is an update of a 2015 study that illustrates the differences that occur when measurement is made under ... under different accounting bases. The observations come from research performed on two products (term life ...- Authors: Keith Bucich, Robert Frasca, Bruce Rosner
- Date: Dec 2018
-
Accounting Change for Variable Annuities With Implications on Hedging
Reporter December 2017 Issue 110 DECEMBER 2017 THE FINANCIAL REPORTER | 13 Accounting Change for Variable ... frustratingly disconnected from their perceived economic values. This can lead to management decisions ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting