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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases-July 2018
Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases-July 2018 ... II;GAAP;International Financial Reporting Standards=IFRS;life insurance valuation;Life Insurance;Accounting ...- Authors: Keith Bucich, Robert Frasca, Bruce Rosner
- Date: Dec 2018
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Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
Financial Statement Disclosure: The Needs and Practices Related to Financial Risk This paper considers ... reporting;International Financial Reporting Standards=IFRS;Risk measurement; 7496 1/1/2007 12:00:00 AM ...- Authors: Robert Frasca, Gordon Andrew Tucker
- Date: Jan 2007
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Actuarial Practice Forum
- Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Statement Disclosure
or International Financial Reporting Standards (IFRS). There are varying roles in disclosing assumptions ... disclosure requirements here are very rigorous. IFRS is trying to make you have full disclosure on anything ...- Authors: Robert Frasca, Pavel B. Blinchik
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Section Highlights: Focus on Financial Reporting, Long Term Care Insurance, and Management & Personal Development Sections
Under International Financial Reporting Standards (IFRS), a gap exists in the standards regarding the ... under their accounting basis prior to adoption of IFRS. In the United States, the FASB has recognized ...- Authors: Robert Frasca, Jason Bushey, Brian Pauley
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Professional development
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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial Reporting ... an update on developments at the IASB related to IFRS for insurance accounting and will be presented ...- Authors: Robert Frasca
- Date: Sep 2012
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Embedded Value: Practice and Theory
(EC): 0.5(1 ) .NB t tEC VNB RDR= × + (17) Formula (17) makes intuitive sense in that the VNB, computed ... in-force business, and free surplus have been given by (17), (21), and (24), respectively. Continuing with the ...- Authors: Robert Frasca, Kenneth LaSorella
- Date: Mar 2009
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Economic value
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Chairperson's Corner
Chairperson's Corner This article gives an update on the Financial Reporting ... the Financial Reporting Section. Topics range from IFRS to credit risk to fair value accounting with additional ...- Authors: Robert Frasca
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional associations; Actuarial Profession>Professional development
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Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
and International Financial Reporting Standards (“IFRS”)) in communicating the elements of financial risk ... contemplated under European Embedded Value (“EEV”) and IFRS, the extensive disclosure around method and assumptions ...- Authors: Robert Frasca, Gordon Andrew Tucker
- Date: Nov 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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The Financial Reporter
to our concerns. Financial Reporter | March 2007 17 Darin G. Zimmerman, FSA, MAAA, is vice president ... Cast Yes, for external disclosure and internal use 17 35% Yes, for internal use only 15 31% No, but considering ...- Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
- Date: Mar 2007
- Publication Name: The Financial Reporter