1
-
10
of
10
results (0.36 seconds)
Sort By:
-
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 ...- 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 ...- 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]
-
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 ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
Volatility From FASB Changes to Traditional Liabilities (Part 3)
Volatility From FASB Changes to Traditional Liabilities (Part 3) Feature article discussing the isolated impact of changing the discount rate due to FASB changes. Financial Reporting 9/13/2019 ...- Authors: Leonard Reback
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
Fair Values Disclosures For Financial Instruments Under FAS 157
Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving actuarial work may not have been required to conform to FAS 157 until late 2008 or early ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
-
FASB/IASB Insurance Project Measurement Objectives
FASB/IASB Insurance Project Measurement Objectives Article discusses the measurement objectives being considered by the FASB and IASB joint project to produce a new accounting standard for ...- 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
-
FASB Insurance Contracts Disclosures and Transition
FASB Insurance Contracts Disclosures and Transition Discussion of recent FASB tentative decisions on disclosure and transition for their long-duration insurance contracts accounting project.- Authors: Leonard Reback
- Date: Jul 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
-
FASB/IASB Financial Instruments Joint Project
FASB/IASB Financial Instruments Joint Project Discusses a joint project between the FASB and IASB to update the accounting standards for financial instruments. Asset valuation; 9260 12/1/2010 12: ...- Authors: Leonard Reback
- 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]
-
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 Contracts The NAIC is working with state insurance departments to replace the existing ...- 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
-
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value ...- 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]