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  • Demutualization: Filling the “GAAP” in Accounting
    Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in Accounting by ... by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue No. 41.

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    • Authors: Darryl Wagner, Patricia Matson
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Implementation Issues Arising from SOP 05-1
    2005, the AICPA issued SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection ... Connection with Modifications or Exchanges of Insurance Contracts. The SOP provides accounting guidance for ...

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    • Authors: Patricia Matson, ANDY FERRIS
    • Date: Sep 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Can There Be More Than One Fair Value?
    and near future differences in fair value requirements between US GAAP and IFRS. The focus of this article ... requirements as they relate to actuarial valuations of insurance contracts - including certain contracts ...

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    • Authors: Albert Li, Patricia Matson, Hui Shan
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • PBR, How Shall I Examine Thee? Let Me Count the Ways
    PBR, How Shall I Examine Thee? Let Me Count the Ways A description of how auditors or examiners ... How Shall I Examine Thee? Let Me Count the Ways A description of how auditors or examiners can evaluate ...

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    • Authors: Patricia Matson, Andrew Rarus, Leslie Jones
    • Date: Sep 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • I don’t have to worry about “PBR” for health insurance
    I don’t have to worry about “PBR” for health insurance This article provides ... an overview of the impact of the revisions to the Standard Valuation Law adopted by the NAIC in 2009 ...

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    • Authors: Leslie Jones, Patricia Matson
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Solvency II and U.S. Equivalence
    Solvency II and U.S. Equivalence Feature article discussing how activity with respect ... Solvency II is increasing in the United States. National Association of Insurance Commissioners=NAIC;Risk-based ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
  • Solvency II and U.S. Equivalence
    Solvency II and U.S. Equivalence This ... article discusses the impact of increasing activity with respect to Solvency II in the United States.

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    • Authors: Patricia Matson, Application Administrator
    • Date: Aug 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management
  • Santa Claus, The Easter Bunny, And Illiquidity Premium
    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use of fair value ... value or market consistent measurement for the valuation of insurance liabilities. International Financial ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • SFAS 157 Adoption Impacts
    SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157 ... Measurements and implementation challenges. Market value of liabilities;Risk adjustment;Credit risk; 9227 12/1/2008 ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • RBC C3 Phase II: Easier Said Than Done
    Done Results of an industry survey on life insurance companies' efforts to implement the recently adopted ... variable annuity contracts. Adopted by the NAIC on October 14, 2005, the new requirements are effective for ...

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    • Authors: Patricia Matson, Don Wilson
    • Date: Mar 2006
    • 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: Actuarial Profession>Best practices; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Stochastic models