Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

1 - 2 of 2 results (0.42 seconds)
Sort By:
  • Risk Metrics for Decision Making and ORSA
    Risk Metrics for Decision Making and ORSA Since solvency assessment depends on a financial reporting framework, one needs risk metrics for use in financial reporting. The essay argues that ...

    View Description

    • Authors: Stephen Strommen
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
    Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes the Federal Income Tax FIT treatment of reserves historically. Then it describes ...

    View Description

    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance