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A Quarter Where “Nothing” Happened
A Quarter Where “Nothing” Happened Discussion of financial regulatory activities from January - March. Generally Accepted Accounting Principles=GAAP;International Accounting Standards Board=IASB; ...- Authors: Henry Siegel
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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AG38 Update
AG38 Update A description of the controversy surrounding Actuarial Guideline 38 (AG38) and the joint working group that was formed to address the controversies. 4294991040 6/21/2012 10:25:30 AM ...- Authors: Keith Bucich
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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December 2016 edition of The Financial Reporter
December 2016 edition of The Financial Reporter December 2016 edition of The Financial Reporter Financial Reporting 6442473945 12/1/2016 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive Foreign Investment Company (PFIC) ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Transition From IFRS 4 to IFRS 17: Impact on Shareholders' Equity
Transition From IFRS 4 to IFRS 17: Impact on Shareholders' Equity This article discusses the possible factors that could impact shareholders' reported equity upon transition from IFRS 4 to ...- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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A Principles-Based Valuation System: Is it the Answer for Canada?
A Principles-Based Valuation System: Is it the Answer for Canada? This article describes the shortcomings of a rules–based valuation system and the benefits of a principles–based valuation ...- Authors: Gordon Creber
- Date: Oct 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting
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Progress Towards a New Approach to Regulatory Reserving and Required Capital
Progress Towards a New Approach to Regulatory Reserving and Required Capital This article examines the changes in U.S. regulatory reserve and risk-based capital requirements that will ...- Authors: Larry M Gorski
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar years 2021 and 2022 on ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Excerpts from the PBGC Actuarial Valuation Report—2005
Excerpts from the PBGC Actuarial Valuation Report—2005 This article presents and overview of the PBGC Actuarial Valuation Report from 2005. From Pension Section News, September 2006, No. 62.- Authors: Joan Weiss
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Financial Reporting & Accounting