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  • 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

  • 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

  • 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

  • Regulatory Update

    Regulatory Update Quarterly update on regulatory trends of interest to financial reporting actuaries. valuation actuary;statutory accounting 6442457437 9/1/2014 12:00:00 AM ...

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    • Authors: Francis de Regnaucourt
    • Date: Sep 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting

  • The Financial Reporter, September 2020, Issue 123

    The Financial Reporter, September 2020, Issue 123 Read the September 2020 issue of The Financial Reporter published by the Financial Reporting Section. Newsletters provide practical information ...

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    • Authors: Society of Actuaries
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Implementation and Modeling Emerging Practices for Life PBR

    Implementation and Modeling Emerging Practices for Life PBR Mandatory implementation of life principle-based reserves (PBR) is just around the corner, and there is no shortage of work to do, as ...

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    • Authors: Simon Gervais , Kevin Carr, Haley Christine Jeorgesen , Chris Whitney
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Term life; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Modeling & Statistical Methods

  • Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton

    Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton Thoughts on the future of financial reporting. 9/13/2019 12:00:00 AM ...

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    • Authors: Simpa Baiye
    • Date: Sep 2019
    • Competency: Communication; External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Financial Reporting & Accounting

  • Survey results on COVID-19 effects on VA business

    Survey results on COVID-19 effects on VA business A short article looking at the results from an annual assumption survey of VA writers with a focus on changes companies observed and planned to ...

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    • Authors: Michael Beck, David W McLeroy, Jiajun Lu
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Annuities>Variable annuities; Experience Studies & Data; Experience Studies & Data>Policyholder or participant behavior - Experience
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