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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing the history and future of The Financial Reporting Section of the Society of Actuaries. 4294991044 6/1/2012 12:00:00 AM ...- Authors: Robert Frasca
- Date: Jun 2012
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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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 to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...- 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