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FASB/IASB Insurance Project Measurement Objectives
Project Measurement Objectives Article discusses the measurement objectives being considered by the FASB ... insurance contracts. Acquisition expenses;Market value of liabilities; 9278 9/1/2009 12:00:00 AM ...- Authors: Leonard Reback, William Hines
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Other Comprehensive Income For Insurance Contracts
Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income ... changes in the value of insurance contracts. Enterprise risk management=ERM;Risk measurement;Risk appetite;Asset ...- 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
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IFRS 17 Risk Adjustment Confidence Level Disclosure
Disclosure Calculating the risk adjustment confidence level disclosure required by IFRS 17 if the risk adjustment ... calculated using a cost of capital approach Liability valuation;Risk measurement;IFRS;IASB 6442480141 ...- 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
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FASB Update - Q4 2015
Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration ... long-duration insurance contracts, now that decisions on measurement are substantively complete. Accounting;DAC; ...- Authors: Leonard Reback
- Date: Mar 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance ... Insurance Contracts The NAIC is working with state insurance departments to replace the existing rules-based ...- Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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FASB Update
FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts ...- 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]
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Fair Values Disclosures For Financial Instruments Under FAS 157
to FAS 157 until late 2008 or early 2009. The purpose of this article is to discuss those items and ... methods for actuaries to consider when performing the necessary valuations, from an actuarial standpoint ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Major Activity at FASB
Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount ...- 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]
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Moving Away from Convergence
Moving Away from Convergence Discussion of recent FASB and IASB decisions on accounting for insurance ... and related items, which move the two boards away from converging on the accounting treatment accounting ...- Authors: Leonard Reback
- Date: Dec 2014
- Publication Name: The Financial Reporter
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS ... from: The Financial Reporter December 2011 – Issue 87 12 | DECEMBER 2011 | The Financial ... Although this is technically a joint project, the boards have been working at different paces and ...- 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]