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  • Green...But No Envy
    Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; Life insurance; Financial reporting; National ...

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    • Authors: Matthew P Clark
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • Income Volatility Under LDTI
    Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • FASB Long Duration Insurance Contracts Redeliberations
    FASB Long Duration Insurance Contracts Redeliberations Description of FASB redeliberations on targeted improvements for long duration contracts as of the end of 2017, including a summary of the ...

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    • Authors: Leonard Reback
    • Date: Mar 2018
    • Competency: Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance