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  • An Alternative Option-Based Approach to Calculating MRBs

    An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification for benefits within ...

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    • Authors: John Adduci
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
  • 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
  • Is Accounting Theory An Oxymoron?

    Is Accounting Theory An Oxymoron? Update on IASB developments from January - March 2010. Accounting standards; 9294 6/1/2010 12:00:00 AM ...

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    • Authors: Henry Siegel
    • Date: Jun 2010
    • 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]
  • Unbundling Derivatives And Other Policy Components In Transitional IFRS

    Unbundling Derivatives And Other Policy Components In Transitional IFRS Feature article discussing accounting for embedded derivatives. Derivatives;Generally Accepted Accounting Principles=GAAP; ...

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    • Authors: Douglas Robbins
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Letter to the Editor

    Letter to the Editor Letter to the editor addresses concerns with C3 Phase 3 and risk-based capital RBC. Principles-based reserves=PBR;Risk assessment;Risk-based capital=RBC;Solvency II;Interest ...

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    • Authors: Carol A Marler
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
  • Report on the International Actuarial Association Meeting in The Hague, May 2013

    Report on the International Actuarial Association Meeting in The Hague, May 2013 Feature article describing the proceedings and results of the International Actuarial Association (IAA) in The ...

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    • Authors: James Milholland
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance