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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  • PBA Corner

    PBA Corner Article discussing developments in Principle-Based Approach: net asset earned rates and discount rates, and net premium approach. Life reserves;Return on investment; 9257 4/1/2009 12: ...

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    • Authors: Karen Rudolph
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts

    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Stochastically Forecasting Accounting Standards

    Stochastically Forecasting Accounting Standards Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board.

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    • Authors: Henry Siegel
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods>Stochastic models
  • Update on Regulatory Developments

    Update on Regulatory Developments Update on regulatory developments in the US and internationally NAIC 6442465168 12/1/2015 12:00:00 AM ...

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    • Authors: Francis de Regnaucourt
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge; Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
  • 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
  • IFRS 18: Introduction for Insurers

    IFRS 18: Introduction for Insurers ...

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    • Authors: Tze Ping Chng, Fung-Yee F Chan
    • Date: Sep 2025
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]