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  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 DIG Issue B36: Embedded Derivatives: Modified Coinsurance Arrangements and Debt Instruments ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
  • Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts
    Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts Unintended consequences of certain approaches used by companies to satisfy FAS 113 reinsurance accounting.

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    • Authors: Rod Bubke, Katie Cantor, Larry Gulleen
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Future Actuary
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Term Conversion Survey Results
    Term Conversion Survey Results In 2014, the SOA Product Development and Reinsurance Sections, along with the Committee for Life Insurance research engaged Reinsurance Group of America to undertake ...

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    • Authors: Kyle Proebsting, Lindsay Meisinger
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Product Matters!
    • Topics: Reinsurance>Financial reporting for reinsurance; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance; Reinsurance>Long-term care reinsurance; Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>General reinsurance
  • 2010 Canadian Reinsurance Conference
    2010 Canadian Reinsurance Conference Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting. Principles-based approach=PBA; 10725 2/1/2010 12:00:00 AM ...

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    • Authors: Wayne A Daniel
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Reinsurance; Reinsurance>Financial reporting for reinsurance
  • September 2015 Reinsurance News
    September 2015 Reinsurance News September 2015 Reinsurance News Reinsurance treaty 6442463808 8/1/2015 12:00:00 AM ...

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    • Date: Aug 2015
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting; Reinsurance>Financial reporting for reinsurance; Reinsurance>Life reinsurance; Reinsurance>Long-term care reinsurance; Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance; Reinsurance>Stop-loss insurance; Reinsurance>General reinsurance
  • Navigating IFRS 17's Currents: Steering Reinsurers Towards Transparent Horizons
    Navigating IFRS 17's Currents: Steering Reinsurers Towards Transparent Horizons As IFRS 17 Insurance Contracts casts its net wide, reinsurers find themselves sailing toward new horizons of ...

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    • Date: Dec 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Green...But No Envy
    Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; Life insurance; Financial reporting; National ...

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    • Authors: Matthew P Clark
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • Other Comprehensive Income For Insurance Contracts
    Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the ...

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    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II Practical Considerations for Implementing the New Statement ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance
    FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of ...

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    • Authors: Rebecca Wang, Tara J P Hansen
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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