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The Financial Reporter
effectively amends SFAS 5, replacing it as the primary source of guidance for accounting for uncertain- ... set of assumptions is unclear (again, usually a direct reflec- tion of the statutory reserve ambiguity) ...- 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
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The Financial Reporter
similar risks. Consistency of treat- ment is a primary concern. Though again not explicitly stated, the ... arises when life, disability income, or long-term care policies are replaced, but the policyholder pays ...- Authors: Robert Frasca, Donna Claire, Henry Siegel, Ronora Stryker
- Date: Jun 2007
- Publication Name: The Financial Reporter
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Accounting Change for Variable Annuities With Implications on Hedging
defines a special class of “insurance contracts with direct participation features,” for which the insurance ... annuities will be considered insurance contracts with direct participation features and will follow a variation ...- 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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Chairperson's Corner
Chairperson's Corner This article gives an update on the Financial Reporting Section on ... by the IASB and the FASB. In addition to these primary objectives, the section council aims to expand ...- 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