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  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing the history and future of The Financial Reporting ...

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    • Authors: Robert Frasca
    • Date: Jun 2012
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson's Corner
    Chairperson's Corner This article gives an update on the Financial Reporting Section on ... Chairperson's Corner This article gives an update on the Financial Reporting Section on upcoming ...

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    • 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
  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial Reporting ...

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    • Authors: Robert Frasca
    • Date: Sep 2012
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • The Financial Reporter
    Tsang L I F E I N S U R A N C E C O M PA N Y F I N A N C I A L R E P O R T I N G S E C T I O N “A KNOWLEDGE ... year’s tax return should be recognized on a company’s U.S. GAAP financial statements and how the value of any ...

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    • 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
  • The Financial Reporter
    or to kill it altogether. This led to a “round- table” in early January at which the FASB heard the perspectives ... Council Member Jason A. Morton, Council Member Yiji S. Starr, Council Member Vincent Y.Y. Tsang, Council ...

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    • Authors: Robert Frasca, Donna Claire, Henry Siegel, Ronora Stryker
    • Date: Jun 2007
    • Publication Name: The Financial Reporter
  • 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 ...

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    • 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