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  • Chairperson's Corner

    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 12/1/2017 12:00:00 AM ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting

  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change

    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance

  • ULSG SOP 03-1 Reserving Practices – Survey Highlights

    ULSG SOP 03-1 Reserving Practices – Survey Highlights The article discusses industry practices relating to US GAAP SOP 03-1 valuation for universal life with secondary guarantee products.

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    • Authors: Emily Cassidy
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life

  • GAAP Targeted Improvements—Unlocking Persistency

    GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous articles at unlocking of traditional contract valuation assumptions, this time examining the effects of lapses.

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    • Authors: Steven Malerich
    • Date: Mar 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance

  • VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income

    VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income VA GMDBs: Contemplating the Impact of the Proposed SOP on GAAP Income by David C. Heavilin and Karen J. Sasveld from The ...

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    • Authors: David C Heavilin
    • Date: Dec 2001
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Adopting U.S. GAAP for Pre-Need Plans in the Philippines

    Adopting U.S. GAAP for Pre-Need Plans in the Philippines Adopting U.S. GAAP for Pre-Need Plans in the Philippines by Frank J. Buck from The Financial Reporter, December 2002, Issue No. 51.

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    • Authors: Frank Buck
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It?

    A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It? Discussion of how meaningful GAAP ROE is as a measurement of management performance or how well management has deployed ...

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    • Authors: John F Bevacqua
    • Date: Mar 2003
    • 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: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Embedded value; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities

    Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...

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    • Authors: Noel Harewood
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Speaking The New Lingo – A US GAAP Codification Primer

    Speaking The New Lingo – A US GAAP Codification Primer A primer on the new US GAAP Accounting Standards Codification. Accounting standards; 9295 6/1/2010 12:00:00 AM ...

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    • Authors: Douglas Van Dam
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts

    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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