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  • 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]
  • 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
  • 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
  • VA Reform: Assessment and Implications

    VA Reform: Assessment and Implications Feature article discussing variable annuity reform. 4/5/2019 12:00:00 AM ...

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    • Authors: Aaron Sarfatti
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • 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
  • An Actuarial Analysis of FAS 133 Part 1

    An Actuarial Analysis of FAS 133 Part 1 An Actuarial Analysis of FAS 133 Part 1 by Anson J. Glacy, Jr. from The Financial Reporter, February 2000, Issue No. 41. Derivatives;Fair value accounting; ...

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    • Authors: Anson Glacy
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Federal Tax Issues Under the 2001 CSO Mortality Tables

    Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/ ...

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    • Authors: Application Administrator, John J Spina
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • Revisions to the Actuarial Opinion and MemorandumRegulation

    Revisions to the Actuarial Opinion and MemorandumRegulation Revisions to the Actuarial Opinion and Memorandum Regulation by Keith A. Dall from The Financial Reporter, December 2002, Issue No. 51.

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    • Authors: Keith Dall
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • An International Financial Reporting Standards - IFRS - Phase II Discussion Paper Primer

    An International Financial Reporting Standards - IFRS - Phase II Discussion Paper Primer A Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]