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  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
    How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... understand the currently proposed upcoming VM-22 regulation by comparing the VM-22 measurement model to ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • Introduction to Pillars One and Two for Insurers
    major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...

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    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: 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; Financial Reporting & Accounting>Tax accounting; Global Perspectives
  • The Financial Reporter, September 2017, Issue 110
    The Financial Reporter, September 2017, Issue 110 Read the September 2017 issue of The Financial Reporter ... Reporter published by the Financial Reporting Section. Financial Accounting Standards Board=FASB;International ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: 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; Financial Reporting & Accounting>Tax accounting
  • Is Regulation Driving Competition?
    regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price ... reporting;Global markets;Life reinsurance;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;Statutory ...

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    • Authors: Carolyn Cobb
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy
  • 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 ...

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    • 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
  • 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
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research projects.

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: 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; Financial Reporting & Accounting>Tax 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
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting ... Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: 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; Financial Reporting & Accounting>Tax accounting
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