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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 ...

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    • 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]
  • Embedded Value: Practice and Theory
    reporting period. Similarly, for most products, U.S. GAAP-like methods, while focused on cost-based approaches ... the Canadian Institute of Actuaries in September 2000. While not representing codified rules, these principles ...

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    • 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