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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...- 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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Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
Financial Statement Disclosure: The Needs and Practices Related to Financial Risk This paper considers ... reporting;International Financial Reporting Standards=IFRS;Risk measurement; 7496 1/1/2007 12:00:00 AM ...- 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]
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GAAP Reserves & Sales Inducements under SOP 03-
GAAP Reserves & Sales Inducements under SOP 03-1 17 Then there are variations in the extent of ... think varies pretty significantly. Charts 15-17 are the graphs based on the poll I mentioned earlier ...- Authors: Robert Frasca, Darryl Wagner, Patricia Matson
- Date: Oct 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts
Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts ... Draft SOP On Nontraditional Long-Duration Contracts 17 fair amount of discussion about the test being designed ...- Authors: Robert Frasca, Carol F Salomone
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current issues of ... VOBA and other intangible assets GAAP Issues 17 to effectively absorb that negative goodwill ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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GAAP Refresher
GAAP Refresher From a teaching session at the 2001 Valuation Actuary Symposium, held in Lake ... would show up as a revenue item. GAAP Refresher 17 Cost-of-insurance charges would come out as a revenue ...- Authors: Robert Frasca, William Hines
- Date: Nov 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]