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  • Implementation of ASU 2010-26
    selecting the historical starting point, to which we direct the interested reader. 2. Can a company use ... guidance as to reasonable estimates, to which we direct the interested reader. In our experience, most ...

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    • Authors: Thomas W Fineis, Jeffrey Lortie, Kathryn Marie Egan
    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • ORSA Readiness: The Time Is Now
    ORSA Readiness: The Time Is Now Feature article describing how insurers that see beyond seemingly ... frameworks and the ORSA process are numerous and direct. In fact, the requirements outlined in the NAIC ...

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    • Authors: Chad R Runchey, James Collingwood, Society of Actuaries
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance