Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 25 results (0.28 seconds)
Sort By:
  • Potential Implications of IASB's Preliminary Views on Insurance Contracts
    Potential Implications of IASB's Preliminary Views on Insurance Contracts Discusses some of the financial implications of the recently issued IASB Discussion Paper on Insurance Contracts ...

    View Description

    • Authors: Leonard Reback
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Moving Away from Convergence
    Moving Away from Convergence Discussion of recent FASB and IASB decisions on accounting for insurance contracts and related items, which move the two boards away from converging on the accounting ...

    View Description

    • Authors: Leonard Reback
    • Date: Dec 2014
    • Publication Name: The Financial Reporter
  • FASB Update
    FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts, particularly financial instruments, fair value disclosures and goodwill impairment.

    View Description

    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FASB/IASB Financial Instruments Project
    FASB/IASB Financial Instruments Project This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is ...

    View Description

    • Authors: Leonard Reback
    • Date: Dec 2009
    • 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]
  • Upcoming GAAP Developments
    Upcoming GAAP Developments Article discussing upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue recognition, and ...

    View Description

    • Authors: Leonard Reback
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Other Comprehensive Income For Insurance Contracts
    Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the ...

    View Description

    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
  • IFRS 17 Risk Adjustment Confidence Level Disclosure
    IFRS 17 Risk Adjustment Confidence Level Disclosure Calculating the risk adjustment confidence level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of ...

    View Description

    • Authors: Leonard Reback
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic capital
  • Volatility from FASB Changes to Traditional Liabilities (Part 1)
    Volatility from FASB Changes to Traditional Liabilities (Part 1) Feature article discussing the volatility of reserves due to FASB changes. 4/5/2019 12:00:00 AM ...

    View Description

    • Authors: Leonard Reback
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
  • Calculating Liquidity Premiums for Insurance Contracts
    Calculating Liquidity Premiums for Insurance Contracts Feature article discussing the latest decision by the FASB and IASB in their joint insurance contracts project. Discount rates=Interest ...

    View Description

    • Authors: Leonard Reback
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Major Activity at FASB
    Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount rates;FASB 6442462338 6/1/2015 12:00:00 AM ...

    View Description

    • Authors: Leonard Reback
    • Date: Jun 2015
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
    • Per Page: