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  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses ...

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    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
    Financial Statement Disclosure: The Needs and Practices Related to Financial Risk This paper considers the question of whether the growth in the size of financial statements witnessed over the ...

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    • Authors: Robert Frasca, Gordon Andrew Tucker
    • Date: Jan 2007
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Actuarial Practice Forum
    • Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Management Financial Statements For Mutual Companies
    Management Financial Statements For Mutual Companies Presented at May 1985 Spring Meeting. This session discussed: Overview of current activities, Evaluating accounting alternatives, ...

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    • Authors: Glen Gammill, Glenn H Gettier, Robert Stein, Joseph H Tan, Owen A. Reed, Henry R Ramsey
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Enhancing Controls in Conjunction with GAAP LDTI
    Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting controls are relevant to actuaries. It also discusses the impact of LDTI on controls and the ...

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    • Authors: Kathleen Kervick
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance
    Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance Since the issuance of IFRS 17 in 2017, the global insurance accounting standard, insurers ...

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    • Authors: Hui Shan, Alexandre Lemieux, Darryl Wagner
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Global Perspectives>Multinational companies
  • Accounting Change for Variable Annuities With Implications on Hedging
    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...

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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
  • End-User Applications in Actuarial Processes: Risks and Controls
    End-User Applications in Actuarial Processes: Risks and Controls A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to ...

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    • Authors: Arnold Dicke, P Shane Elenbass
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
  • Writing Long-Term-Care In A Short-Term-World
    Writing Long-Term-Care In A Short-Term-World Panel session on the challenge that many insurers face as they try to grow their long-term-care insurance business, while simultaneously ensuring ...

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    • Authors: Michael S Abroe, Susan C Morisato, Julie A Burke, Paul Forte, Eric Berg
    • Date: Oct 2001
    • Competency: Communication; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Ethical standards; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Risk categories; Experience Studies & Data>Morbidity; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
  • Session 114: Integrated FP&A Projections and “What-if” Analysis
    Session 114: Integrated FP&A Projections and “What-if” Analysis Baseline and "what if"/stressed projections of cash flows, financial statements and capital requirements are critical ...

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    • Authors: Alexandre Lemieux, Youyou Tao, Jordan Edwards
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Risk appetite; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mutual Company Reporting Topics
    Mutual Company Reporting Topics Presented at May 1986 Spring Meeting. This session discussion is about need for internal management reporting on a GAAP-like basis in mutual companies, ...

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    • Authors: Arnold Dicke, Joseph Dunn, Stanley Fox, Richard M Stenson, Robert Stein
    • Date: May 1986
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]