Description: An Actuarial Analysis of FAS 133 Part 2 by Anson J. Glacy, Jr. from The Financial Reporter, June 2000, Issue No. 42.

Description: This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several alternative potential approaches to recognizing gains and losses from reinsurance from the perspective of the ceding company.

Description: Update on IASB developments from January - March 2010.

Description: Discussion of recent FASB tentative decisions on disclosure and transition for their long-duration insurance contracts accounting project.

Description: Discusses a joint project between the FASB and IASB to update the accounting standards for financial instruments.

Description: An Actuarial Analysis of FAS 133 Part 1 by Anson J. Glacy, Jr. from The Financial Reporter, February 2000, Issue No. 41.

Description: Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting standard.

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.

Description: The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016.

Description: This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R and SAB 107. It also explains why the lattice model is probably the best approach to measuring the cost of stock option grants.