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  • Financial Statement Disclosure
    or International Financial Reporting Standards (IFRS). There are varying roles in disclosing assumptions ... disclosure requirements here are very rigorous. IFRS is trying to make you have full disclosure on anything ...

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    • Authors: Robert Frasca, Pavel B. Blinchik
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • GAAP Reserves & Sales Inducements under SOP 03-
    GAAP Reserves & Sales Inducements under SOP 03-1 17 Then there are variations in the extent of ... think varies pretty significantly. Charts 15-17 are the graphs based on the poll I mentioned earlier ...

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    • Authors: Robert Frasca, Darryl Wagner, Patricia Matson
    • Date: Oct 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts
    Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts ... Draft SOP On Nontraditional Long-Duration Contracts 17 fair amount of discussion about the test being designed ...

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    • Authors: Robert Frasca, Carol F Salomone
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Annuity Financial Reporting Issues
    Annuity Financial Reporting Issues Presented at May 2002 Spring Meeting. Attendees learn of recent financial ... part of that Annuity Financial Reporting Issues 17 was that the assumptions that underlie both ...

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    • Authors: Robert Frasca, Michael J O'Connor, Timothy J Ruark
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting
  • GAAP Issues
    GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current issues of ... VOBA and other intangible assets GAAP Issues 17 to effectively absorb that negative goodwill ...

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    • Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • GAAP Refresher
    GAAP Refresher From a teaching session at the 2001 Valuation Actuary Symposium, held in Lake ... would show up as a revenue item. GAAP Refresher 17 Cost-of-insurance charges would come out as a revenue ...

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    • Authors: Robert Frasca, William Hines
    • Date: Nov 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]