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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