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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  • 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
  • FASB Insurance Contracts Disclosures and Transition

    FASB Insurance Contracts Disclosures and Transition Discussion of recent FASB tentative decisions on disclosure and transition for their long-duration insurance contracts accounting project.

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    • Authors: Leonard Reback
    • Date: Jul 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Incorporating Accrual Balances in the LFPB under LDTI

    Incorporating Accrual Balances in the LFPB under LDTI Accounting Standards Update No. 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for ...

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    • Authors: Xin Cheng Zheng (Jack), Kevin Cao
    • Date: Sep 2024
    • Competency: External Forces & Industry Knowledge; Professional Values; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance; Life Insurance>Reserves - Life Insurance
  • Speaking The New Lingo—A US GAAP Codification Primer

    Speaking The New Lingo—A US GAAP Codification Primer This article was first published in 2010 when accounting standards codification (ASC) was new. An explanation of the codification system is ...

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    • Authors: Douglas Van Dam
    • Date: Jul 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession
  • Un-MECing a MEC

    Un-MECing a MEC Un-MECing a MEC by Arthur C. Schneider & Cherri R. Divin from The Financial Reporter, October 1999, Issue No. 40. Internal Revenue Service=IRS;Life ...

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    • Authors: Cherri R Divin, Arthur C Schneider
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Public Policy