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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
  • Regulatory Update

    Regulatory Update Describes the changes in insurance regulation on both an international and US perspective. Accounting standards;Financial Accounting Standards Board=FASB;GAAP reserves;Generally ...

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    • Authors: Jeremy Starr
    • Date: Aug 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Reinsurance News
    • 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Session 15 - Update on AG 43 and C3 Phase 2 Revisions

    Session 15 - Update on AG 43 and C3 Phase 2 Revisions The NAIC has adopted revisions on Actuarial Guidelines 43 and C3 Phase II for Variable Annuities ("NAIC VA Reform"), effective January ...

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    • Authors: Zohair Motiwalla, Lance Berthiaume, Yuan Tao, Nicholas Carbo, Stephen Matthew Tizzoni FSA,MAAA
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)

    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?

    In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed? This article describes how there are many kinds of plans and arrangements under which qualified annuities ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Financial Reporting Research Update

    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Accounting Change for Variable Annuities With Implications on Hedging

    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting
  • Session 62: Buzz Group Health Hot Topics! Let’s Buzz!

    Session 62: Buzz Group Health Hot Topics! Let’s Buzz! Attendees will discuss and share their experiences regarding current and anticipated challenges with respect to health reserves. Attendees ...

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    • Authors: Society of Actuaries, Ashlee Borcan, Jack Keck, Joseph Wurzburger, Joshua Chee
    • Date: Aug 2017
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • GI PD Opportunities Update

    GI PD Opportunities Update The following is a listing of professional development (PD) opportunities with significant general insurance (GI) relevant content that were offered by the SOA in 2018 ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products

    Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products This article gives the highlights of the 88-page report including detailed assumptions for products including ...

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    • Authors: Carl Friedrich, Donna Christine Megregian, Susan Saip
    • Date: Oct 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance