Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • Report On The International Actuarial Association—Hyderabad Meeting

    Report On The International Actuarial Association—Hyderabad Meeting Feature article that summarizes the events of the recent International Actuarial Association IAA meeting. Acquisition expenses; ...

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    • Authors: James Milholland
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • 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 3/1/2010 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance

  • Redefining The DAC Landscape – EITF9G

    Redefining The DAC Landscape – EITF9G Feature article discussing deferred policy acquisition costs and recent proposed changes to the expenses allowed to be deferred. Acquisition ...

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    • Authors: Erik Fasano, Rachel Bott
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • 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 ...

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    • Authors: Leonard Reback
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • IAA Report From Zagreb

    IAA Report From Zagreb This article includes updates on the IASB, the ACSEP publications for education on IFRS for insurance and the development of model standards - International Standards of ...

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    • Authors: James Milholland
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • Winners of the Fourth Annual FROSTie and FRUMPie Awards, Take a Bow!

    Winners of the Fourth Annual FROSTie and FRUMPie Awards, Take a Bow! Announcement of the winners of the awards for Financial Reporter OutStanding Treatises - FROSTies - and Financial Reporter ...

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    • Authors: Richard H Browne
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession

  • SOA to Perform IFRS Insurance Contracts Research—Modelers Needed!

    SOA to Perform IFRS Insurance Contracts Research—Modelers Needed! Calls for volunteers to assist SOA with studying the impact of the IASB's issuance of its second of three pronouncements ...

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    • Authors: R Thomas Herget
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • FASB/IASB Insurance Project Measurement Objectives

    FASB/IASB Insurance Project Measurement Objectives Article discusses the measurement objectives being considered by the FASB and IASB joint project to produce a new accounting standard for ...

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    • Authors: Leonard Reback, William Hines
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Report on the International Actuarial Association

    Report on the International Actuarial Association Feature article discussing the actuarial response to the global financial crisis and the actuary’s influence on IFRS. Enterprise risk management= ...

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    • Authors: James Milholland
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Keeping Up with the World

    Keeping Up with the World Summarizes financial reporting regulatory developments from April - June. Financial Accounting Standards Board=FASB;Financial reform;International Accounting Standards ...

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    • Authors: Henry Siegel
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
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