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Volatility From FASB Changes to Traditional Liabilities (Part 2)
Discussion of potential volatility to non-participating long-duration traditional contract reserves under US ... contracts. Discusses the impact of revising assumptions as well as interaction of revising assumptions ...- Authors: Leonard Reback
- Date: Jun 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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FASB Deliberations on Accounting for Assumption and Discount Rate Changes
FASB Deliberations on Accounting for Assumption and Discount Rate Changes The Financial Accounting ... Accounting for Assumption and Discount Rate Changes The Financial Accounting Standards Board (FASB) met on ...- Authors: Leonard Reback
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Calculating Liquidity Premiums for Insurance Contracts
Calculating Liquidity Premiums for Insurance Contracts Feature article discussing the latest decision ... Contracts Feature article discussing the latest decision by the FASB and IASB in their joint insurance ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Fair Values Disclosures For Financial Instruments Under FAS 157
Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving ... to FAS 157 until late 2008 or early 2009. The purpose of this article is to discuss those items and ...- 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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Upcoming GAAP Developments
upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance ... contracts, 3. revenue recognition, and 4. revising the accounting for financial instruments International ...- 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]
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Volatility from FASB Changes to Traditional Liabilities (Part 1)
Volatility from FASB Changes to Traditional Liabilities (Part 1) Feature article discussing ... Liabilities (Part 1) Feature article discussing the volatility of reserves due to FASB changes. 4/5/2019 12:00:00 ...- Authors: Leonard Reback
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
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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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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]
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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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FASB Long Duration Insurance Contracts Redeliberations
Description of FASB redeliberations on targeted improvements for long duration contracts as of the end of 2017 ... 2017, including a summary of the anticipated impacts Generally Accepted Accounting Principles=GAAP;Financial ...- Authors: Leonard Reback
- Date: Mar 2018
- Competency: Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance