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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  • Financial Reporting Research Update

    Financial Reporting Research Update Research is a primary mission of the Financial Reporting Section and a significant use of our section dues revenue. Here is an update, as of September 2017, on ...

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    • Authors: David C Armstrong, Ronora Stryker
    • Date: Mar 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
  • 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
  • RBC Developments Include New C-3 Approach

    RBC Developments Include New C-3 Approach RBC Developments Include New C-3 Approach by Bob Brown from The Financial Reporter, February 2000, Issue No. 41. American Academy of Actuaries=AAA; ...

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    • Authors: Robert Brown
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
  • Adopting U.S. GAAP for Pre-Need Plans in the Philippines

    Adopting U.S. GAAP for Pre-Need Plans in the Philippines Adopting U.S. GAAP for Pre-Need Plans in the Philippines by Frank J. Buck from The Financial Reporter, December 2002, Issue No. 51.

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    • Authors: Frank Buck
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts

    American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts The NAIC is working with state insurance departments to replace the existing ...

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    • Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • 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
  • Navigating VM-22: Insights and Implementation Challenges

    As the new VM-22 framework reshapes reserving for non-variable annuities, actuaries face both opportunities and challenges. Our latest insight and highlights what you need to know about ...

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    • Authors: Quintin Li, Ailen Okharedia, April Shen
    • Date: Sep 2025
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Finance & Investments; Life Insurance
  • GAAP Accounting for FIAs When Living Benefits Are Present

    GAAP Accounting for FIAs When Living Benefits Are Present Feature article discussing fixed indexed annuity accounting when living benefits are present. 12/19/2019 12:00:00 AM ...

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    • Authors: Heather Gordon
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Withdrawal Delay Cohort Method Under VM-21

    Withdrawal Delay Cohort Method Under VM-21 Feature article discussing pending regulatory updates for VM-21. Financial Reporting 6/25/2019 12:00:00 AM ...

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    • Authors: Matthias Kullowatz, Zohair Motiwalla
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Insurance Capital Standards: Changes on the Horizon

    Insurance Capital Standards: Changes on the Horizon Feature article discussing expected future regulation changes for financial reporting. Financial Reporting 6/25/2019 12:00:00 AM ...

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    • Authors: J Duran
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting