Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 26 results (0.61 seconds)
Sort By:
  • Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
    Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary ...

    View Description

    • Authors: Steven Malerich
    • Date: Dec 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing current events in financial reporting focusing ...

    View Description

    • Authors: Steven Malerich
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Chairperson’s Corner
    Chairperson’s Corner Discusses Section activities. Financial reporting; 9290 6/1/2010 12:00:00 AM ...

    View Description

    • Authors: Steven Malerich
    • Date: Jun 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development
  • The Financial Reporter
    Council Member Jason A. Morton, Council Member Yiji S. Starr, Council Member Vincent Y.Y. Tsang, Council ... guaranteed minimum death benefit (GMDB) on a variable annuity contract has to value the liabili- ty in accordance ...

    View Description

    • Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
    • Date: Sep 2007
    • Publication Name: The Financial Reporter
  • Revisiting FAS 97’s Management Potential
    Revisiting FAS 97’s Management Potential This article discusses the adoption of the AICPA Statement ...

    View Description

    • Authors: Steven Malerich
    • Date: Jun 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • Chairperson’s Corner: Volunteer—Enjoy The Journey
    Chairperson’s Corner: Volunteer—Enjoy The Journey Chairperson’s column discussing the benefits of volunteering ...

    View Description

    • Authors: Steven Malerich
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession
  • Chairperson’s Corner: Another Year Comes To An End
    Chairperson’s Corner: Another Year Comes To An End Chairperson’s column discussing the section’s accomplishments ...

    View Description

    • Authors: Steven Malerich
    • Date: Dec 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development
  • Simply Unlocking
    Simply Unlocking Introducing tools to help actuaries explain non-traditional DAC and SOP ... movements no non-actuarial audiences. Analytics;Annuity valuation;Deferred acquisition cost;GAAP reserves;Life ...

    View Description

    • Authors: Steven Malerich
    • Date: Jun 2015
    • Competency: Communication>Oral communication; Communication>Written communication; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
  • Accounting for Ceded Reinsurance Under LDTI—Constraints
    accounting for traditional contract liabilities under GAAP’s Targeted Improvements to the Accounting for Long-Duration ... cash outflow of a direct benefit to the extent it’s reinsured. When the liability for future policy benefits ...

    View Description

    • Authors: Steven Malerich
    • Date: Jul 2022
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
    Malerich The Financial Reporter, April 2021 Author’s note: This is the fourth in a series of articles looking ... looking at accounting for ceded reinsurance under GAAP’s Targeted Improvements to the Accounting for Long-Duration ...

    View Description

    • Authors: Steven Malerich
    • Date: Apr 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
    • Per Page: