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  • Enhancing Controls in Conjunction with GAAP LDTI
    Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting controls are relevant to actuaries. It also discusses the impact of LDTI on controls and the ...

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    • Authors: Kathleen Kervick
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Session 50 - Targeting Risk and Improving Controls Under US GAAP Targeted Improvements
    Session 50 - Targeting Risk and Improving Controls Under US GAAP Targeted Improvements The arrival of ASU 2018-12 (a.k.a Targeted Improvements to the Accounting for Long-Duration Contracts or ...

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    • Authors: Kevin Desmond, Paul Chao-Liang Chen, Kathleen Kervick
    • Date: Aug 2019
    • Competency: Results-Oriented Solutions
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]