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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  • FASB/IASB Financial Instruments Joint Project

    FASB/IASB Financial Instruments Joint Project Discusses a joint project between the FASB and IASB to update the accounting standards for financial instruments. Asset valuation; 9260 12/1/2010 12: ...

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    • Authors: Leonard Reback
    • Date: Dec 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]
  • Report on the International Actuarial Association

    Report on the International Actuarial Association Feature article giving updates on the International Actuarial Association’s activities which include efforts to create global actuarial ...

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    • Authors: James Milholland
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations
  • Systemically Important Financial Institutions (SIFI)—An Insurer’s Perspective

    Systemically Important Financial Institutions (SIFI)—An Insurer’s Perspective Feature article discussing the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 and its ...

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    • Authors: Steeve Jean, Zhuoyu Hu, Nelson Chu Fung Lum
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Banking - Finance & Investments; Finance & Investments>Investment strategy - Finance & Investments
  • Questions

    Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting standard. Accounting standards;financial reporting; ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Regulatory Capital Adequacy for Life Insurance Companies

    Regulatory Capital Adequacy for Life Insurance Companies This article provides a summary of the research paper and Excel-based tool that can be found on the SOA’s website at Regulatory Capital ...

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    • Authors: Ben Leiser, Janine Halldorson
    • Date: May 2024
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
  • Solvency II – What Does It Mean to U.S. Companies?

    Solvency II – What Does It Mean to U.S. Companies? Overview of Solvency II regulations in the EU and potential impacts on U.S.-domiciled companies. Enterprise risk management=ERM;Risk-based ...

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    • Authors: William Hines, Patricia Matson, Application Administrator
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
  • PBA Corner

    PBA Corner Discussion of PBA VM20 requirements for minimum reserves and also current developments on Risk Base Capital C-# Phase III. Cash flow testing;Principles-based approach=PBA;Risk-based ...

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    • Authors: Karen Rudolph
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma

    Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma Article explores two very different approaches that are currently being considered for use in projecting ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Embracing Change

    Embracing Change Letter from the chairperson of the Financial Reporting section describing the changes that are in store for the financial reporting industry and the SOA’s Financial Reporting ...

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    • Authors: Matthew P Clark
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Chairperson’s Corner

    Chairperson’s Corner Chairperson’s column discussing the initiatives of the Financial Reporting Section for 2014. Financial accounting controls;Stochastic models;Financial reporting 6442454447 3/ ...

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    • Authors: William Sayre
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management