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  • Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
    completely by companies than other risks, like mortality risk; • Improvements in disclosure appear ... more conducive to such communication than that of U.S. GAAP; • The introduction of more robust sensitivity ...

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    • Authors: Robert Frasca, Gordon Andrew Tucker
    • Date: Jan 2007
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Actuarial Practice Forum
    • Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Session 50 - Targeting Risk and Improving Controls Under US GAAP Targeted Improvements
    follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... Detective • Periodic reconciliation of all payout annuity models Investigation into the differences identifies ...

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    • Authors: Kevin Desmond, Paul Chao-Liang Chen, Kathleen Kervick
    • Date: Aug 2019
    • Competency: Results-Oriented Solutions
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • In Good Times and Bad, We are Actuaries
    Jonathan Pollio Small Talk, March 2021 On New Year’s Eve 2019, I watched Times Square full of people waiting ... going to be so much better than 2019. On New Year’s Eve 2020, I watched a socially distant Times Square ...

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    • Authors: Jonathan M Pollio
    • Date: Mar 2021
    • Competency: Communication; Professional Values
    • Publication Name: Small Talk
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]