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  • Chairperson's Corner

    Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory reserves;GAAP reserves 6442478747 9/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR

    Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR Article discusses VM-31 requirements and actuarial report overview. Actuarial Standards ...

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    • Authors: Gaurav Rastogi
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Life Insurance>Reserves - Life Insurance
  • A Few Thoughts About Tax Reform

    A Few Thoughts About Tax Reform A description of the changes brought about by the tax reform in December 2017. Financial reporting 6442483498 6/1/2018 12:00:00 AM ...

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    • Authors: Pamela Hutchins, Mark C Rowley
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Indexed Variable Annuities: The Next Product Frontier for the U.S. Annuity Market

    Indexed Variable Annuities: The Next Product Frontier for the U.S. Annuity Market Indexed variable annuities (IVAs)—also known as “structured” or “buffer” annuities—are a relatively new product ...

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    • Authors: Simpa Baiye, Robert Humphreys, David Knipe
    • Date: Mar 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Pensions & Retirement
  • FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance

    FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of ...

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    • Authors: Rebecca Wang, Tara J P Hansen
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Update on Valuation of Variable Annuity Guarantees

    Update on Valuation of Variable Annuity Guarantees Update on statutory Valuation reserves and required surplus for variable annuities with living benefit guarantees Annuity reserves;Conditional ...

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    • Authors: James W Lamson
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Highlights of the June 2003 NAIC Life and Health Actuarial Task Force Meeting and Other NAIC Topics

    Highlights of the June 2003 NAIC Life and Health Actuarial Task Force Meeting and Other NAIC Topics Highlights of the June 2003 NAIC Life and Health Actuarial Task Force Meeting and Other NAIC ...

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    • Authors: Raymond Ted Schlude
    • Date: Sep 2003
    • Publication Name: The Financial Reporter
  • Chairperson’s Corner: 2005 - A Year of Transition

    Chairperson’s Corner: 2005 - A Year of Transition This is my first article as chairperson for the Financial Reporting Section, having taken over that role as of the annual meeting. However, this ...

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    • Authors: Thomas Nace
    • Date: Mar 2005
    • Publication Name: The Financial Reporter
  • Resolution of Circularity Issues in SOP 03-1

    Resolution of Circularity Issues in SOP 03-1 This article offers a possible resolution to certain circularity issues that may arise while implementing the SOP. Accounting standards;Generally ...

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    • Authors: Michael Lesar
    • Date: Aug 2004
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Chairperson’s Corner

    Chairperson’s Corner Chairperson’s Corner Mark J. Freedman from The Financial Reporter, December 2004, Issue No. 59. 25601 12/1/2004 12:00:00 AM ...

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    • Authors: Mark Freedman
    • Date: Dec 2004
    • Publication Name: The Financial Reporter