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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 ...

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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]
  • Reinsurance Considerations in Developing an Insurance Accounting Standard
    sensiTiViTY 1 (DiRecT Gain, ReinsuRance Gain) To illustrate the scenario of a direct gain and a reinsurance ... Reinsurance Considerations … | fRoM pagE 5 Direct Gain, Reins Loss Yr 1 Yr 2 Yr 3 Yr 4 ...

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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
  • Income Volatility Under LDTI
    Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an ... still equal to account value, and there are no direct changes to the SOP 03-1 liability.[3] The calculation ...

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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
  • 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
  • Questions
    Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...

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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
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