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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  • The Challenge and Opportunity of Sustainability Reporting – Part 1

    The Challenge and Opportunity of Sustainability Reporting – Part 1 Article describing the evolution and actuarial relevance of sustainability reporting financial reporting;corporate governance; ...

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    • Authors: Frank Grossman
    • Date: Sep 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson's Corner: Busy Times

    Chairperson's Corner: Busy Times A description of new council members, recent past accomplishments and future projects for the Financial Reporting Section. Financial Reporting 6442473947 ...

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    • Authors: James S Hawke
    • Date: Dec 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • A VM-20 Mortality and Credibility Factor Observation

    A VM-20 Mortality and Credibility Factor Observation A discussion on VM-20 reserves over the last decade. Financial reporting 6442480135 12/1/2017 12:00:00 AM ...

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    • Authors: Timothy Cardinal
    • Date: Dec 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • An Update on Taiwan's Insurance and Actuary Community

    An Update on Taiwan's Insurance and Actuary Community The regulatory environment for financial reporting for insurance companies is discussed. The Appointed Actuary concept will take effect ...

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    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting
  • Negative IMR Considerations in a Higher Interest Rate Environment

    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • What Are the Odds?

    What Are the Odds? 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 ...

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    • Authors: Matthew Easley
    • Date: Jan 2024
    • Competency: Communication; Leadership; Strategic Insight and Integration
    • Publication Name: Product Matters!
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Portfolio management - ERM; Financial Reporting & Accounting; Enterprise Risk Management>Risk correlation
  • Chairperson’s Corner

    Chairperson’s Corner 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 ...

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    • Authors: Xiao Yu Zhang (Joy)
    • Date: May 2024
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting
  • October 2019 issue of Taxing Times

    October 2019 issue of Taxing Times Read the October 2019 issue of Taxing Times, published by the Taxation Section. Newsletters provide practical information for the working actuary, articles on ...

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    • Authors: Society of Actuaries
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • An Overview of Embedded Value

    An Overview of Embedded Value An Overview of Embedded Value and its uses, its advantages versus other financial reporting methodologies, recent trends and an outlook into the future. Economic ...

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    • Authors: Hubert B Mueller
    • Date: Nov 2003
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
  • Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance With Actuarial Standards of Practice

    Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance With Actuarial Standards of Practice Responsibilities Of The Actuary For Communicating ...

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    • Authors: Thomas R Auvinen
    • Date: Dec 2004
    • Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting