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  • Major Activity at FASB
    Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount ...

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    • Authors: Leonard Reback
    • Date: Jun 2015
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial ... Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory ...

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    • Authors: James S Hawke
    • Date: Dec 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Negative GAAP Term Insurance Reserves – to Floor or Not to Floor?
    Negative GAAP Term Insurance Reserves – to Floor or Not to Floor? There is surprisingly little ... should be floored. This article addresses some of the considerations for flooring. Valuation actuary;Life ...

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    • Authors: Robert Crompton
    • Date: Dec 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • What actuaries can learn from accountants
    What actuaries can learn from accountants How actuarial practices have benefited from ... Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial Opinion and Memorandum= AOM;Financial ...

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    • Authors: James Milholland
    • Date: Mar 2016
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial ... Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory ...

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    • Authors: James S Hawke
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial ... Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • GAAP Targeted Improvements—Illustrated Term Insurance Earnings
    Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and ... (based on tentative board decisions preceding the release of an exposure draft). Accounting standards;Financial ...

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    • Authors: Steven Malerich
    • Date: Sep 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Chairperson's Corner
    Chairperson's ... Article from The Financial Reporter June 2017 Issue 109 JUNE 2017 FINANCIAL REPORTER | ... | 3 Chairperson’s Corner By Jim Hawke The Council had another very productive face-to-face meeting at ...

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    • Authors: James S Hawke
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner
    2017 THE FINANCIAL REPORTER | 3 Chairperson’s Corner By Jim Hawke During the second quarter the section ... continued to work on programs for the Valuation Actuary Sym-posium, the Annual Meeting, and webcasts to ...

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    • Authors: James S Hawke
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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