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PBA Corner
PBA Corner Information regarding the Economic Scenario Generator to be used when calculating Principle-based ... planning; Financial reporting; National Association of Insurance Commissioners=NAIC; Life valuation; Life ...- Authors: Karen Rudolph
- 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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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
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Do Accountants Listen
Do Accountants Listen An essay on example of how actuaries have influenced accounting Accounting s ...- Authors: James Milholland
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Influence
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Risk Adjustment—Accounting Perspectives
The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism ... whether made for pricing or for mea- surement of liabilities. In the proposals for a new standard on accounting ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
- 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]
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Overview of IASB Accounting for Insurance Contracts
Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts ...- Authors: Laura J Hay, Scott E Wright
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
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Financial Reporting Research Scorecard
Financial Reporting Research Scorecard This scorecard informs section members about research ... completed that are sponsored or co-sponsored by the section. Accounting standards; Life insurance; Financial ...- Authors: Samuel Keller
- 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IAA Discount Rate Project Update
IAA Discount Rate Project Update Article announcing an upcoming monograph which will deal ... with methods for determining an appropriate rate of discount for financial reporting under international ...- Authors: Frank Grossman
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporting Research Scorecard
is a primary mission of the Financial Reporting Section and is the largest use of section dues. This scorecard ... about research projects sponsored or co-sponsored by the section. Accounting standards;Life insurance;Financial ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Implementation Perspectives On Solvency II Internal Model Standards
Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... insurance; Financial reporting; National Association of Insurance Commissioners=NAIC; Generally Accepted ...- 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>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the ... International Actuarial Association who met in Nassau, the Bahamas. Discussions included: IFRS and corresponding ...- Authors: James Milholland
- 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]