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  • A Retrospective Look at History

    A Retrospective Look at History Developments in IFRS International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial Reporting ...

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    • Authors: Henry Siegel
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial reporting September, 2016

    Financial reporting September, 2016 View the September, 2016 issue of Financial Reporter. Financial reporting 6442471104 9/1/2016 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • FASB Update

    FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts, particularly financial instruments, fair value disclosures and goodwill impairment.

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    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update

    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory reserves;GAAP reserves 6442476984 6/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • fr-2018-iss114-cassidy-logan

    fr-2018-iss114-cassidy-logan 6442484494 9/1/2018 12:00:00 AM ...
    • Date: Sep 2018
    • Publication Name: The Financial Reporter
  • A 30-Year Retrospective of Risk-Based Capital: How Effective Has it Been?

    History of Life Insurance insolvencies and evolution of statutory reporting requirements and laws to enable improved control over preventing insolvencies. Reflects my extensive personal knowledge ...

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    • Authors: Errol Cramer
    • Date: Aug 2025
    • Competency: Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Finance & Investments>Asset liability management; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?

    How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • Highlights of Financial Reporting Section Treasurer’s Report

    Highlights of Financial Reporting Section Treasurer’s Report Highlights of Financial Reporting Section Treasurer’s Report by Edward L. Robbins from The Financial Reporter, October 1999, Issue No.

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    • Authors: Edward Robbins
    • Date: Oct 1999
    • Publication Name: The Financial Reporter
  • Demutualization: Filling the “GAAP” in Accounting

    Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue ...

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    • Authors: Darryl Wagner, Patricia Matson
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Stochastic DAC Unlocking for VariableAnnuity Products

    Stochastic DAC Unlocking for VariableAnnuity Products Stochastic DAC Unlocking for Variable Annuity Products by Alastair Longley-Cook, Dick Shaw, Mike Sherrill, and Jay Vadiveloo from The ...

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    • Authors: Alastair G Longley-Cook, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
    • Date: Mar 2001
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]