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  • FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
    FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 ... ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for targeted improvements ...

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    • Authors: Leonard Reback
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FASB Long Duration Insurance Contracts Redeliberations
    the discount rate to use for discounting payout annuity benefits back to the anticipated annuitization ... undiscounted amounts. For universal life con- tracts a table would be required showing guaranteed and current ...

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    • Authors: Leonard Reback
    • Date: Mar 2018
    • Competency: Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance