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  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 DIG Issue B36: Embedded Derivatives: Modified Coinsurance Arrangements and Debt Instruments ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
  • Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
    Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, second part in a series, about the International Accounting Standards Board’s (IASB) and of the Financial ...

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    • Authors: James Milholland
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Spring Cleaning
    Spring Cleaning Feature article discussing the latest changes to International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB) and the Financial ...

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    • Authors: Henry Siegel
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • 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
  • Industry Preparedness And Impact of FASB Targeted Improvements
    Industry Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact of proposed GAAP changes and commentary on preparedness based on company survey. GAAP ...

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    • Authors: Craig Reynolds, Karthik Yadatore
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Are You Ready for the New Accounting Rules?
    Are You Ready for the New Accounting Rules? Feature article discussing the changes the International Accounting Standards Board’s new accounting standard will bring. Financial reporting; ...

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    • Authors: James Milholland
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • December 2015 issue of The Financial Reporter
    December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial accounting controls;Financial Accounting Standards Board=FASB;Financial economics;Financial ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • 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
  • FASB Update
    FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts, particularly financial instruments, fair value disclosures and goodwill impairment.

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    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II Practical Considerations for Implementing the New Statement ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • FASB/IASB Financial Instruments Project
    FASB/IASB Financial Instruments Project This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is ...

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    • Authors: Leonard Reback
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge
    • 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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