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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
  • Section Highlights: Focus on Financial Reporting, Long Term Care Insurance, and Management & Personal Development Sections
    Under International Financial Reporting Standards (IFRS), a gap exists in the standards regarding the ... under their accounting basis prior to adoption of IFRS. In the United States, the FASB has recognized ...

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    • Authors: Robert Frasca, Jason Bushey, Brian Pauley
    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Professional development
  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial Reporting ... an update on developments at the IASB related to IFRS for insurance accounting and will be presented ...

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    • Authors: Robert Frasca
    • Date: Sep 2012
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Chairperson's Corner
    Chairperson's Corner This article gives an update on the Financial Reporting ... the Financial Reporting Section. Topics range from IFRS to credit risk to fair value accounting with additional ...

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    • Authors: Robert Frasca
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations; Actuarial Profession>Professional development
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