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Report on the International Actuarial Association: Capetown Meeting
Report on the International Actuarial Association: Capetown Meeting Discusses the meeting of the Accounting Committee of the International Actuarial Association in March. Acquisition expenses; ...- Authors: James Milholland
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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; ...- 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]
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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 3/1/2010 12:00:00 AM ...- Authors: Leonard Reback
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Life Insurance
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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 ...- 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]
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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 ...- 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]
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VM-20 Game Changer: Mortality Aggregation
VM-20 Game Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits mortality data aggregation thereby enhancing credibility but also has accompanying requirements and ...- Authors: Timothy Cardinal
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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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 ...- 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
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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 ...- 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]
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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 ...- 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
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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= ...- 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]