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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  • MCEV: The Right Reporting Standard for Volatile Times?

    MCEV: The Right Reporting Standard for Volatile Times? Article examines some of the shortcomings of Market Consistent Embedded Value reporting as it is currently constructed—particularly in ...

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    • Authors: Craig A Buck, Stephen Bochanski
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Who Makes The Rules Principles?

    Who Makes The Rules Principles? Feature article discussing the adoption of IFRS by most countries. Emphasis is placed on the number of accounting and actuarial organizations that have a say in ...

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    • Authors: Henry Siegel
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Uncertainty and Progress

    Uncertainty and Progress Feature article discussing uncertainty in insurance accounting. Discount rates=Interest rates;Financial Accounting Standards Board=FASB;International Accounting Standards ...

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    • Authors: Henry Siegel
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Report on the International Actuarial Association

    Report on the International Actuarial Association Article discussing the International Actuarial Association's meeting in November 2008. Discount rates=Interest rates; 9254 4/1/2009 ...

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    • Authors: James Milholland
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Fair Value Accounting: Trouble-maker or Life-saver?

    Fair Value Accounting: Trouble-maker or Life-saver? In light of the recent financial crisis, this article discusses whether Fair Value Accounting is a trouble maker or life saver. Financial ...

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    • Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • IAA Discount Rate Project Wrap-Up

    IAA Discount Rate Project Wrap-Up Feature article discussing the International Actuarial Association’s three-year Discount Rate Project. International Accounting Standards=IAS;International ...

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    • Authors: Frank Grossman
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change

    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • 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
  • 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]