Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Adopting U.S. GAAP for Pre-Need Plans in the Philippines
    Adopting U.S. GAAP for Pre-Need Plans in the Philippines Adopting U.S. GAAP for Pre-Need Plans in the ...

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    • Authors: Frank Buck
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
    Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies Provides an overview of SFAS 60, 91 ... 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by country ...

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    • Authors: Donovan North
    • Date: Aug 2002
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
  • Income Volatility Under LDTI
    influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain ... influence income volatility. We show how a company’s management reporting can be adapted to help explain ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the ... Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities ...

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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
  • Applying GAAP toGMDBs
    Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David ... Financial Reporter, September 2001, Issue No. 47. Annuity reserves;Guaranteed minimum death benefits=GMDB; ...

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    • Authors: David C Heavilin
    • Date: Sep 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report
    The Financial Reporter May 1999 – Issue 39 S pring is in the air, and the confusingand perhaps ... gestions on implementation of determining select mortality valuation factors for term insurance and related ...

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    • Authors: Thomas Campbell
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Introduction to Credit Risk Exposure of Life Insurers
    working together since 2002 to improve and converge U.S. GAAP (generally accepted accounting principles) ... and IFRS, FASB didn’t incorporate IFRS 9 into the U.S. financial reporting system, but instead published ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary
    common variable annuity (VA) and fixed indexed annuity (FIA) MRBs in Table 1. Table 1 Common Market ... historical assumptions, which includes loading mortality rates, coding dynamic lapse formulas and implementing ...

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    • Authors: Jean-Philippe Larochelle, Ryan Laine, Dave Czernicki
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Modeling Platform
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research ... Reporting Research Update An update on the SOA's financial reporting research projects. Financial ...

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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
  • Mind the GAAP and Non-GAAP
    duration targeted improvements (LDTI) by the life and annuity industry. Companies have dedicated staff to large ... of business may be divested completely. A company’s non-GAAP philosophy will need to be carefully framed ...

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    • Authors: Robert E Winawer
    • Date: Sep 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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