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Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and for Separate Accounts – Part III
Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and ... A continuation of the discussion of the practical considerations for implementing the New Accounting ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Revenue Recognition for Insurance Contracts—Part 3
This is the third in a series of articles about revenue recognition for insurance contracts. The articles ... contracts that are measured by the building blocks approach under the emerging new standards for insurance ...- Authors: James Milholland
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary ... summary of FASB decisions in their GAAP Targeted Improvements project, this article describes several issues ...- Authors: Steven Malerich
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts ... Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the ...- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]