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  • A Slow Quarter
    A Slow Quarter This article reviews the developments with the Financial Accounting Standards ... and techniques and inputs. Accounting standards;Annuity reserves;Life reserves;Risk adjustment; 4294969121 ...

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    • Authors: Henry Siegel
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Questions
    Questions Feature ... article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Insurance Accounting as a Black Hole
    Reporting Standards (IFRS) could be incorporated into U.S. accounting requirements, thereby shedding light ... the paper for the meeting did not apply to most U.S. par contracts, it was quickly acknowledged and ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Spring Cleaning
    could then display those rates in a simple graph or table that could be easily understood. To facilitate ... significant changes in the kind and degree of mortality risk, morbidity risk or other insur- ance risk ...

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    • Authors: Henry Siegel
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Insurance Accounting on One Foot
    consistent set of discount rates (risk-free like U.S. government bonds) was the right set of rates. ... people heard a single rate as is used in current U.S. GAAP or statutory accounting. What was meant, ...

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    • Authors: William Hines, Henry Siegel
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Respect
    Financial Reporting Section R E S P E C T By Henry Siegel 1 R E S P E C T By Henry Siegel 2 Clarification ... | DECEMBER 2012 | The Financial Reporter R E S P E C T | fRoM pagE 1 issued previously and how ...

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    • Authors: Henry Siegel
    • Date: Jan 2013
    • Competency: Professional Values>Ethical standards; Strategic Insight and Integration>Influence decisions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • So Where Are We Now?
    So Where Are We Now? Feature article discussing the latest FASB and IASB developments. ... this was meant to cover things like changes in mortality assumptions. Some readers, however, have interpreted ...

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    • Authors: Henry Siegel
    • Date: Dec 2013
    • Competency: Communication>Written communication
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Sub-Atomic Accounting
    the assets and the amounts paid to policyholders. U.S.-style participating contracts and universal life ... That Are Affected by Asset Returns (e.g., UL and U.S.-Style Par Contracts) The boards tentatively decided ...

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    • Authors: Henry Siegel
    • 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]
  • Convergence Once Again
    really so important that compromise was impossible. Table 1 identifies the four major issues that the boards ... 10 percent), and if we had to return to includ- Table 1: Major Outstanding Disagreements Between IASB ...

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    • Authors: Henry Siegel
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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