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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 ...

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    • 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
  • 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 ...

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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]