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  • The Financial Reporter, September 2017, Issue 110
    case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • 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
  • Financial Reporting Section News March 2012
    service contracts that provide service as their primary purpose, and that meet all of the following criteria: ... benefits, including participating features, and direct expenses, including acquisition costs. Inflows ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored
    Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations ... e., reserve remains zero and GAAP profits are a direct function of cash flows with the exception of DAC ...

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    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Chairperson's Corner
    in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • 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
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Sec-tion and ...

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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
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the status of past, current and future research ... David Armstrong and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...

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    • Authors: David C Armstrong, Ronora Stryker
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • Accounting Change for Variable Annuities With Implications on Hedging
    defines a special class of “insurance contracts with direct participation features,” for which the insurance ... annuities will be considered insurance contracts with direct participation features and will follow a variation ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; 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
  • The Risk Adjustment—Accounting Perspectives
    benefits, including participating features, and direct expenses, including acquisition costs. Inflows ... is potentially a significantly lower amount than direct costs at the portfolio level. 22 | MARCH ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: 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/IFRS Accounting Projects - More Than Just Insurance Contracts
    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... loans that meet certain criteria (i.e., having a direct relationship with the debtor) would be eligible ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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