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  • 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
  • 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
  • Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities

    Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...

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    • Authors: Noel Harewood
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Report On The International Actuarial Association

    Report On The International Actuarial Association Relates actuarial discussions at a special meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s ...

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    • Authors: James Milholland
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Speaking The New Lingo – A US GAAP Codification Primer

    Speaking The New Lingo – A US GAAP Codification Primer A primer on the new US GAAP Accounting Standards Codification. Accounting standards; 9295 6/1/2010 12:00:00 AM ...

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    • Authors: Douglas Van Dam
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • 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