Description: The regulatory environment for financial reporting for insurance companies is discussed. The Appointed Actuary concept will take effect at the end of 2003. US GAAP or IASB standards of reporting are being reviewed.

Description: This article discusses facts and issues related to the selection of a stock’s price distribution.

Description: Dynamic Financial Condition Analysis Update by James F. Reiskytl from The Financial Reporter, October 1999, Issue No. 40.

Description: COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for Variable Life, reservinf for VAGLBs, reserves for Equity Index UL, GAAP DAC for internal replacements an a proposed revised AOMR.

Description: Description of the mathematics involved when looking at low probability events within a company from the perspective of the C-Suite. The accumulation of small probability events leads to a much higher probability of at least one of them happening in a given period.

Description: Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or even negative IMR balances for some insurers. This article aims to exam some new questions facing financial reporting actuaries: - How should negative IMR be treated for statutory reporting? - What are the other actuarial implications of negative IMR? - What have regulators done and/or plan to do about negative IMR? - What are potential mitigants?

Description: Welcome to the May edition of The Financial Reporter! In her “Chairperson's Corner”, Joy Zhang highlights the section's upcoming activities for the year and ways for everyone to get engaged.

Description: Read the October 2019 issue of Taxing Times, published by the Taxation Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: Feature article discussing the isolated impact of changing the discount rate due to FASB changes.

Description: Discussion of potential volatility to non-participating long-duration traditional contract reserves under US GAAP targeted improvements to accounting for long-duration insurance contracts. Discusses the impact of revising assumptions as well as interaction of revising assumptions with changes to discount rates.