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  • Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility

    Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility Since insurance contract liabilities are uncertain in amount, an estimate is ...

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    • Authors: Stephen Strommen
    • Date: Jun 2006
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
  • FASB/IASB Financial Instruments Project

    FASB/IASB Financial Instruments Project This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is ...

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    • Authors: Leonard Reback
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Riding The Roller Coaster

    Riding The Roller Coaster Feature article describing the saga of the IASB’s and FASB’s joint Exposure Draft on Insurance Contracts. Acquisition expenses;Financial Accounting Standards Board=FASB; ...

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    • Authors: Henry Siegel
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Foreign Correspondent

    Foreign Correspondent Now that foreign filers can use the IFRS as their basis for financial reporting without any reconciliations to US GAAP, it is now important to stay abreast of international ...

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    • Authors: Henry Siegel
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Upcoming GAAP Developments

    Upcoming GAAP Developments Article discussing upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue recognition, and ...

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    • Authors: Leonard Reback
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Section, Issue 85, June 2011

    Financial Reporting Section, Issue 85, June 2011 Complete issue of the June 2011 Financial Reporter newsletter. 25641 6/1/2011 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Jun 2011
    • Publication Name: The Financial Reporter
  • Financial Reporter, Issue No. 84, March 2011

    Financial Reporter, Issue No. 84, March 2011 March 2011 issue of the Financial Reporting Section newsletter, Financial Reporter. 9231 3/1/2011 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Mar 2011
    • Publication Name: The Financial Reporter
  • IAA Discount Rate Project Update

    IAA Discount Rate Project Update Article announcing an upcoming monograph which will deal with methods for determining an appropriate rate of discount for financial reporting under international ...

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    • Authors: Frank Grossman
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporter

    Financial Reporter The September 2012 issue of the Financial Reporting Section’s newsletter, The Financial Reporter. 4294992265 9/18/2012 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Sep 2012
    • Publication Name: The Financial Reporter
  • PBA Corner

    PBA Corner Feature article discussing the Life Actuarial Task Force (LATF) recent exposure of the National Association of Insurance Commissioners’ (NAIC) Valuation Manual. ;; Financial reporting; ...

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    • Authors: Karen Rudolph
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance