Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Financial Reporting Section News March 2012
    2012, newsletter. Accounting standards;Arbitrage;Economic capital;Financial Accounting Standards Board=FASB;Generally ... Financial Reporting Standards=IFRS;National Association of Insurance Commissioners=NAIC;Risk adjustment;Securities ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • 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 Financial Reporting Standards [IFRS]
  • OCI OK
    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered ... considered for housing some of the earnings volatility in the International Accounting Standards Board ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • 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
  • Resolution of Circularity Issues in SOP 03-1
    Resolution of Circularity Issues in SOP 03-1 This article offers a possible resolution to certain circularity ... circularity issues that may arise while implementing the SOP. Accounting standards;Generally Accepted Accounting ...

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    • Authors: Michael Lesar
    • Date: Aug 2004
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Implementation of SOP 03-1 for Lapse Protected Life Products
    Implementation of SOP 03-1 for Lapse Protected Life Products Implementation of Statement of Position 03-1 ...

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    • Authors: David N Cook, Bradley M Smith
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
  • Embedded Derivatives in Modco and Similar Reinsurance Arrangements
    Embedded Derivatives in Modco and Similar Reinsurance Arrangements Discussion of ... Reinsurance Arrangements Discussion of the existence of embedded derivatives and the consequent required accounting ...

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    • Authors: Richard H Browne
    • Date: Jun 2003
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Purchase GAAP for Equity-Indexed Annuities
    Purchase GAAP for Equity-Indexed ... Article from: The Financial Reporter June 2003 – Issue 53 Purchase ... Y. Tsang June 2003 | The Financial Reporter | 13 T he insurance industryin the United Stateswent through ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FASB Releases Exposure Drafton Business Combinations
    Combinations A discussion of a possible replacement of FASB Statement No. 141 SFAS 141. The exposure draft was ... application of the acquisition method, which was previously called the purchase method in the case of business ...

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    • Authors: Kenneth LaSorella
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Targeted Improvements—Unlocking Persistency
    ng Persistency Continues the look from previous articles at unlocking of traditional contract valuation ... valuation assumptions, this time examining the effects of lapses. Accounting standards;Assumptions;GAAP reserves ...

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    • Authors: Steven Malerich
    • Date: Mar 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Improvements: Unlocking 2.0
    GAAP Targeted Improvements: Unlocking 2.0 Presents a ... practical solution to some of the distortion caused by a typical application of the retrospective assumption ...

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Opportunity
    GAAP Targeted Opportunity Continued look at ... unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for ...

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    • Authors: Steven Malerich
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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