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  • Potential Implications of IASB's Preliminary Views on Insurance Contracts

    Potential Implications of IASB's Preliminary Views on Insurance Contracts Discusses some of the financial implications of the recently issued IASB Discussion Paper on Insurance Contracts ...

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    • Authors: Leonard Reback
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts

    AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts Discussion of AICPA Statement of ...

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    • Authors: John Morris
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • What actuaries can learn from accountants

    What actuaries can learn from accountants How actuarial practices have benefited from lessons learned from accountants Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial ...

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    • Authors: James Milholland
    • Date: Mar 2016
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • One Right Answer: A Challenge for Actuaries

    One Right Answer: A Challenge for Actuaries A reflection on the need/desire for one right answer when there isn't one Accounting standards; 9184 5/1/2004 12:00:00 AM ...

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    • Authors: Carol A Marler
    • Date: May 2004
    • Competency: Communication>Persuasive communication; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers

    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses ...

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    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • FASB Update

    FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts, particularly financial instruments, fair value disclosures and goodwill impairment.

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    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update

    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory reserves;GAAP reserves 6442476984 6/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke
    • Date: Jun 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
  • Demutualization: Filling the “GAAP” in Accounting

    Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue ...

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    • Authors: Darryl Wagner, Patricia Matson
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Stochastic DAC Unlocking for VariableAnnuity Products

    Stochastic DAC Unlocking for VariableAnnuity Products Stochastic DAC Unlocking for Variable Annuity Products by Alastair Longley-Cook, Dick Shaw, Mike Sherrill, and Jay Vadiveloo from The ...

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    • Authors: Alastair G Longley-Cook, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
    • Date: Mar 2001
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II

    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II Practical Considerations for Implementing the New Statement ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance