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  • Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
    Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance ... Editor:Question from a Reader Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable ...

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    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Issues
    that based on Paragraph 17 of the SOP. I’m not sure that it’s still Paragraph 17, so please read it. On ... referencing what was at least numbered as Paragraph 17. You’re looking for a modification in substantive ...

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    • Authors: Robert Flannery, John O Esch, Scott E Wright
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Revenue Recognition for Insurance Contracts—Part 3
    The Financial Reporter | DECEMBER 2012 | 17 Table 2 Comparison of the Performance Statement ... Recognition for Insurance Contracts – Part 3 | fRoM pagE 17 The Financial Reporter | DECEMBER 2012 | ...

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    • Authors: James Milholland
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • An Approach for Measurement of the Fair Value of Insurance Contracts
    David Rogers, Larry Rubin, David Scheinerman 17 deposit (the cash value in the case of a life insurance ... Rubin, David Scheinerman 20 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 Policy Y ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]