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GAAP Issues
GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current ... issues of interest to actuaries in the application of U.S. GAAP. Topics included: 1. Separate account ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
completely by companies than other risks, like mortality risk; • Improvements in disclosure appear ... more conducive to such communication than that of U.S. GAAP; • The introduction of more robust sensitivity ...- 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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GAAP Reserves & Sales Inducements under SOP 03-
GAAP Reserves & Sales Inducements under SOP 03- This teaching session at the 2004 ... Long-Duration Contracts and for Separate Accounts. Annuity reserves;Assumptions;Financial Accounting Standards ...- Authors: Robert Frasca, Darryl Wagner, Patricia Matson
- Date: Oct 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts
direct the assets. For something like a variable annuity, this is easily passed because the policyholder ... issue for most separate accounts that you see in the U.S. However, for those of you who have international ...- Authors: Robert Frasca, Carol F Salomone
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Refresher
GAAP Refresher From a teaching session at the 2001 Valuation Actuary Symposium, held ... case studies are included. Accounting standards;Annuity reserves;Asset valuation;Commissions;Derivatives;Discount ...- Authors: Robert Frasca, William Hines
- Date: Nov 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting Change for Variable Annuities With Implications on Hedging
change is on the way. The standard setters for U.S. statutory, US GAAP, and IFRS reporting are all ... there is a split in the treatment of variable annuity riders. Guaranteed minimum death benefits, income ...- 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