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Financial Reporting Research Update
A description and status update on all recent research reports sponsored by the Financial Reporting Section.- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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LDTI Disclosures—Average Duration and Interest
LDTI Disclosures—Average Duration and Interest This article highlights the fact that new requirements for disclosure of average liability duration and interest rates could lead to diversity in ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Sources of Earnings—Decoding Decrement Effects for Traditional Products
GAAP Sources of Earnings—Decoding Decrement Effects for Traditional Products How does mortality experience impact earnings under the new GAAP financial framework? This article discusses how to ...- Authors: Nathan Worrell
- Date: Mar 2025
- Competency: Communication; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession; Financial Reporting & Accounting