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  • 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

  • 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]

  • 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

  • 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]

  • 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
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