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  • Chairperson's Corner

    Chairperson's Corner Farewell chairperson's corner Research;Webcasts 6442464352 9/1/2015 12:00:00 AM ...

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    • Authors: Tara J P Hansen
    • Date: Sep 2015
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • No-See-Ums

    No-See-Ums Update on the IFRS for Insurance Contracts Accounting Standards;International Accounting Standards Board=IASB;International Accounting Standards=IAS;Financial Reporting;International ...

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    • Authors: Henry Siegel
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • What actuaries can learn from accountants

    What actuaries can learn from accountants How actuarial practices have benefited from lessons learned from accountants Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial ...

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    • Authors: James Milholland
    • Date: Mar 2016
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • 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
  • PBA Corner

    PBA Corner update on regulatory issues focusing on PBR reserves;statutory;principle-based ;regulatory;conservatism 6442471110 9/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Henry Is Mostly Right about IFRS for Insurance

    Henry Is Mostly Right about IFRS for Insurance Different points of view about IFRS are explained. International Financial Reporting Standards=IFRS 6442475651 3/1/2017 12:00:00 AM ...

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    • Authors: James Milholland
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Insights Into Life PBR Emerging Practices and Implementation

    Insights Into Life PBR Emerging Practices and Implementation In this article, we explore key insights from Oliver Wyman's 2020 Life PBR Emerging Practices Survey, which provides a broad ...

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    • Authors: Dylan Strother, Haley Christine Jeorgesen , Ellen Smith
    • Date: Nov 2020
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life
  • frn-2012-iss88-siegel

    frn-2012-iss88-siegel 4294970460 2/23/2012 10:20:54 AM ...
    • Date: Feb 2012
    • Publication Name: The Financial Reporter
  • Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business

    Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business Adjusting GAAP reinsurance reserves to account for reinsurance protection against the events that trigger direct ...

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    • Authors: Steven Malerich, Jack Liu
    • Date: May 2024
    • Competency: Communication; External Forces & Industry Knowledge; Leadership
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
  • Financial Reporting Research Update

    Financial Reporting Research Update This newsletter article provides an update, as of December 2024, on Financial Reporting Section sponsored research projects in process and those recently ...

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    • Authors: Gavin Stewart, Ronora Stryker
    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Governance of Principle-Based Reserves

    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation processes, including standards, oversight, controls and review related to the PBR ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy