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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, ...- 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
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Retrospective Assumption Monitoring
Retrospective Assumption Monitoring This article describes a simple but powerful tool for use by valuation actuaries and auditors when evaluating current assumptions for use in GAAP net premium ...- Authors: Steven Malerich
- Date: Jul 2020
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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 ...- 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
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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 ...- 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
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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 ...- Authors: David C Armstrong
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Update on Regulatory Developments
Update on Regulatory Developments Developments at the NAIC, IAIS, and Federal Reserve regarding life insurance regulation. PBR is not included. Captive insurance;NAIC 6442464351 9/1/2015 12:00:00 ...- Authors: Francis de Regnaucourt
- Date: Sep 2015
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Public Policy
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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 ...- 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
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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
GAAP Targeted Improvements—Illustrated Term Insurance Earnings Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and GAAP targeted ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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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 ...- 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
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Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of ...- Authors: Barbara Gold
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability