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  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; 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
  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial Reporting ... an update on developments at the IASB related to IFRS for insurance accounting and will be presented ...

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    • Authors: Robert Frasca
    • Date: Sep 2012
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Chairperson's Corner
    Chairperson's Corner This article gives an update on the Financial Reporting ... the Financial Reporting Section. Topics range from IFRS to credit risk to fair value accounting with additional ...

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    • Authors: Robert Frasca
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations; Actuarial Profession>Professional development
  • The Financial Reporter
    to our concerns. Financial Reporter | March 2007 17 Darin G. Zimmerman, FSA, MAAA, is vice president ... Cast Yes, for external disclosure and internal use 17 35% Yes, for internal use only 15 31% No, but considering ...

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    • Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
    • Date: Mar 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    the Editor Valuation Actuary Symposium September 17-18 Hilton Austin Austin, TX As STAT, GAAP and tax ... rstryker@soa.org. Financial Reporter | June 2007 17 Articles Needed for The Financial Reporter Your ...

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    • Authors: Robert Frasca, Donna Claire, Henry Siegel, Ronora Stryker
    • Date: Jun 2007
    • Publication Name: The Financial Reporter