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Mind the GAAP and Non-GAAP
Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang and Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention ...- Authors: Robert E Winawer
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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RBC Updates
This article provides a description of three factor updates for the NAIC Risk-Based Capital that will take effect in 2012.
- Authors: Douglas Brown
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting
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The Future of Sustainability Reporting Standards
The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market ...
- Authors: Kyle Lawless
- Date: Dec 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting
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L’avenir des normes en matière de rapports sur la durabilité
The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market ...
- Authors: Kyle Lawless
- Date: Dec 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions In ...
- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Chairperson’s Corner
Chairperson’s Corner Pandemic impact on continuing education. Financial Reporting Section and Community Engagement. US GAAP textbook update for LDTI. IFRI textbook update for amendments. By ...
- Authors: Douglas Van Dam
- Date: Sep 2021
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases
Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases This study is an update of a 2015 study that illustrates the differences that occur when measurement is made under ...
- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
A description and status update on all recent research reports sponsored by the Financial Reporting Section.
- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context In 2018, ...
- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance