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Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ... Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ...- 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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Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ... Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ...- 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
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
Mandana Parsazad and Regina Rose In late July, U.S. House Committee on Ways and Means Repub-lican leadership ... (ERISA) safe harbor to assist employers adding an annuity option to their retirement plan offerings; and ...- Authors: Regina Y Rose
- Date: Oct 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
new tax law on 2017 financial statements. All U.S. accounting regimes require accounting for the effect ... capital and surplus, or both for insurers. The U.S. accounting standards setters immediately recognized ...- Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Financial Reporting Research Update
deferred annuities and term life insurance under U.S. SAP, US GAAP, IFRS, CALM and market-consistent bal- ... universal life and make updates for principle-based U.S. statutory reserves, targeted US GAAP changes, and ...- 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
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Financial Reporting Research Update
Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting ... universal life and make updates for principle-based U.S. statuto- ry reserves, targeted US GAAP changes, ...- 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
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What actuaries can learn from accountants
What actuaries can learn from accountants How actuarial practices have benefited from lessons ... the terms “adequate,” “not excessive,” and “equi- table.” I limited the distribution of the opinion. In ...- 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