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FASB Deliberations on Accounting for Assumption and Discount Rate Changes
FASB Deliberations on Accounting for Assumption and Discount Rate Changes The Financial Accounting Standards Board (FASB) met on May 21,2015 to discuss it ongoing project to make targeted ...- Authors: Leonard Reback
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Potential Implications of IASB's Preliminary Views on Insurance Contracts
Potential Implications of IASB's Preliminary Views on Insurance Contracts Discusses some of the financial implications of the recently issued IASB Discussion Paper on Insurance Contracts ...- Authors: Leonard Reback
- Date: Dec 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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The Financial Reporter
The Financial Reporter Full version of The Financial Reporter, Issue No. 67, December 2006. 25619 12/01/2006 06:00:00 ...- Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
- Date: Dec 2006
- Publication Name: The Financial Reporter
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Volatility From FASB Changes to Traditional Liabilities (Part 2)
Volatility From FASB Changes to Traditional Liabilities (Part 2) Discussion of potential volatility to non-participating long-duration traditional contract reserves under US GAAP targeted ...- Authors: Leonard Reback
- Date: Jun 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Volatility From FASB Changes to Traditional Liabilities (Part 3)
Volatility From FASB Changes to Traditional Liabilities (Part 3) Feature article discussing the isolated impact of changing the discount rate due to FASB changes. Financial Reporting 09/13/2019 ...- Authors: Leonard Reback
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Fair Values Disclosures For Financial Instruments Under FAS 157
Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving actuarial work may not have been required to conform to FAS 157 until late 2008 or early ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Can A Written Option Ever Be An Asset To The Option Writer?
Can A Written Option Ever Be An Asset To The Option Writer? Feature article discussing the possibility of written options being an asset. Mortality risk; 9302 03/01/2010 06:00:00 ...- Authors: Leonard Reback
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Life Insurance
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Moving Away from Convergence
Moving Away from Convergence Discussion of recent FASB and IASB decisions on accounting for insurance contracts and related items, which move the two boards away from converging on the accounting ...- Authors: Leonard Reback
- Date: Dec 2014
- Publication Name: The Financial Reporter
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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.- 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]
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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 ...- 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]