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  • Introduction à l’exposition au risque de crédit des assureurs-vie
    Introduction à l’exposition au risque de crédit des assureurs-vie This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]
  • Introduction to Credit Risk Exposure of Life Insurers
    Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but does not cover all ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]
  • Where Did All the Mergers and Acquisitions Go?
    Where Did All the Mergers and Acquisitions Go? This session from the 2005 Life Spring Meeting discusses mergers and acquisitions activity, the factors that may influence the level of M&A ...

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    • Authors: John Nigh, Laird D Zacheis, Stephen Fromm
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • On Theories On GAAP Conversion
    On Theories On GAAP Conversion A discussion of some criticisms of the feasibility of companies converting to GAAP, in addition to pros and cons of the GAAP system. 12064 1/1/1978 12:00:00 AM ...

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    • Authors: Clayton A Cardinal
    • Date: Jan 1978
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Actuary Magazine
    • Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance