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  • IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
    IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses ... By Life Insurers Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft ...

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    • Authors: Richard H Browne, Laura J Hay, John Dieck
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • 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
  • An Actuarial Analysis of FAS 133 Part 2
    An Actuarial Analysis of FAS 133 Part 2 An Actuarial Analysis of FAS 133 Part 2 by Anson J. Glacy, Jr. ... Reporter, June 2000, Issue No. 42. Derivatives;Fair value accounting; 9108 6/1/2000 12:00:00 AM ...

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    • Authors: Anson Glacy
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • An Actuarial Analysis of FAS 133 Part 1
    An Actuarial Analysis of FAS 133 Part 1 An Actuarial Analysis of FAS 133 Part 1 by Anson J. Glacy, ... Reporter, February 2000, Issue No. 41. Derivatives;Fair value accounting; 9103 2/1/2000 12:00:00 AM ...

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    • Authors: Anson Glacy
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • A Slow Quarter
    A Slow Quarter This article reviews the developments with the Financial Accounting Standards ... and techniques and inputs. Accounting standards;Annuity reserves;Life reserves;Risk adjustment; 4294969121 ...

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    • Authors: Henry Siegel
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • 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
  • Questions
    Questions Feature ... article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • 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]; Reinsurance>Financial reporting for reinsurance
  • Reinsurance Considerations in Developing an Insurance Accounting Standard
    insurance contracts By Leonard J. Reback 16 U.S. ORSA Developments By Seong-min Eom 21 pBA Corner ... Best Estimate Value Investment Yield 6 percent Mortality 75 percent 2001 CSO Lapse 5 percent annually ...

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    • Authors: Albert Li, Andy Ferris, Darryl Wagner
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
  • FASB Insurance Contracts Disclosures and Transition
    FASB Insurance Contracts Disclosures and Transition Discussion of recent FASB tentative decisions ... the liability balance in the balance sheet. • Table of account balances showing ranges of guaranteed ...

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    • Authors: Leonard Reback
    • Date: Jul 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]