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  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...

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    • Authors: Dustin Baran-Plotkin, Kevin Desmond
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
    How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... Benefits Under Long-duration Targeted Improvements? This article helps companies better understand the currently ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • December 2015 issue of The Financial Reporter
    December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: 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 Reporting & Accounting>Tax accounting
  • Defining the Details: Intricacies of PBR Disclosures
    Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and ... considerations for PBR Reports based on findings from the 2017 submissions. Principles-based reserves (PBR);Financial ...

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    • Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • The Art of Asset Adequacy Testing
    The Art of Asset Adequacy Testing A discussion of areas of AAT where the Actuary uses a considerable ... considerable degree of discretion and judgment and guidance is limited. assumptions;asset adequacy analysis;Statutory ...

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    • Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
    • Date: Dec 2016
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses alternative ...

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    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Statutory Deferred Taxes
    Statutory Deferred Taxes Discussion of the establishment of deferred tax assets or liabilities ... Taxes Discussion of the establishment of deferred tax assets or liabilities under Statutory codification ...

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    • Authors: Edward Robbins
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Governance of Principle-Based Reserves
    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation ... oversight, controls and review related to the PBR analysis By Bob Leach The Financial Reporter, September 2023 ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • The Financial Reporter
    The Financial Reporter The September 2014 Issue of the Financial Reporting Section's newsletter ... newsletter, The Financial Reporter financial reporting;corporate governance;accounting standards;American Academy ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights ... features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of the Resource ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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