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NAIC ORSA
ORSA The latest draft ORSA Guidance Manual was released on Oct. 14, 2011. An overview of the requirements ... governance perspective was provided in the December edition of the Financial Reporter. Several trade associations ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- 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>Statutory accounting
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Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance
Could Lead to Two Accounting Models for Insurance The Financial Accounting Standards Board FASB, which ... promulgates accounting standards under US GAAP, and the International Accounting Standards Board IASB, which ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- 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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This Time is Different!
comes to the insurance contracts project meeting deadlines. I am constantly disappointed as the International ... Reporting Standards=IFRS;Risk adjustment;Risk measurement;Securities and Exchange Commission=SEC;Participating ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Industry Preparedness And Impact of FASB Targeted Improvements
Industry Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact ... Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact of proposed GAAP changes ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Spring Cleaning
discussing the latest changes to International Financial Reporting Standards (IFRS) by the International ... International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). Accounting ...- Authors: Henry Siegel
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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SFAS 157 Adoption Impacts
SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157 ... Measurements and implementation challenges. Market value of liabilities;Risk adjustment;Credit risk; 9227 12/1/2008 ...- Authors: Patricia Matson, Application Administrator
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Convergence Once Again
Convergence Once Again Feature article ... discussing the latest actions of the International Accounting Standards Board (IASB) and the Financial ...- Authors: Henry Siegel
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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FASB & IASB Divergence
FASB & IASB Divergence FASB decisions made regarding potential changes to US GAAP accounting ... differ from corresponding IASB decisions, causing the potential accounting changes. financial accounting ...- Authors: Leonard Reback
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, second ... in a series, about the International Accounting Standards Board’s (IASB) and of the Financial Accounting ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts
Why FASB Is Right And IASB Is Wrong About Risk ... Article from: The Financial Reporter December 2013 – Issue 95 ... 30 | DECEMBER 2013 | The Financial Reporter Why FASB iS Right And iASB iS WRong ABout ...- Authors: Christopher D O'Brien
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]