Announcement: SOA congratulates the new ASAs and CERAs for April 2024.

Announcement: SOA releases March 2024 FAM, FAML, and FAMS Exams passing candidate numbers.

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  • PBA Corner
    PBA Corner Discusses the VM-20 impact testing to be done by 25 insurers. Principles-based reserves=PBR; 9261 12/1/2010 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update This is an update, as of July 2020, on projects in process and those recently completed sponsored by the Financial Reporting Section. accounting standards, ...

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    • Authors: Mark A Walker, Ronora Stryker
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • IFRS 17: Risk Adjustment—A Numerical Example
    IFRS 17: Risk Adjustment—A Numerical Example Risk adjustment is needed under IFRS 17 to reflect the compensation that a company requires for bearing the uncertainty about the amount and timing of ...

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    • Authors: Nan Jiang
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update This article is an update, as of September 2019, on projects in process and those recently completed. life insurance 12/20/2019 12:00:00 AM ...

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    • Authors: David C Armstrong, Society of Actuaries
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • What’s a Moderately Adverse Interest Rate Scenario, Anyway?
    What’s a Moderately Adverse Interest Rate Scenario, Anyway? Summary of the SOA's research report Modern Deterministic Scenarios for Interest Rates, which developed interest rate scenarios ...

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    • Authors: Mark Alberts
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
  • Financial Reporting Research Update
    Financial Reporting Research Update Feature article describing the status of research reports relevant to Financial Reporting Section members. 9/13/2019 12:00:00 AM ...

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    • Authors: David C Armstrong
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • An Update on International Accounting Standards for Insurance
    An Update on International Accounting Standards for Insurance An Update on International Accounting Standards for Insurance by Bruce Moore from The Financial Reporter, June 2000, Issue No. 42.

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    • Authors: Bruce Moore
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Applying GAAP toGMDBs
    Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David Heavilin from The Financial Reporter, September 2001, Issue No. 47. Annuity reserves;Guaranteed ...

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    • Authors: David C Heavilin
    • Date: Sep 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FROSTies and FRUMPies
    FROSTies and FRUMPies Editorial highlighting outstanding articles in the Financial Reporter newsletter Accounting standards;Embedded value;Fair value accounting;Financial reporting;International ...

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    • Authors: Jerry Enoch
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting
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