1 - 2 of 2 results (0.52 seconds)
Sort By:
  • Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
    completely by companies than other risks, like mortality risk; • Improvements in disclosure appear ... more conducive to such communication than that of U.S. GAAP; • The introduction of more robust sensitivity ...

    View Description

    • 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]
  • Sarbanes - Oxley Compliance
    risk needed to be linked to the related assertion(s). The majority of the actuarial risks were linked ... premium accruals were tested for traditional, UL, annuity, and health product lines. This 12 testing ...

    View Description

    • Authors: Rebecca Justice
    • Date: Jan 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]