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Description: This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB.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: This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement plan liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated benefit obligation ABO and the projected benefit obligation PBO.

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

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

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

Description: Implementation of GAAP Targeted Improvements will impact data, reporting, resourcing and governance. This provides an ideal opportunity to rethink some of the data and reporting processes currently in place and how they can be improved to create effective and scalable solutions for the future. With the transition date already behind us for public companies and preparation in motion, we will share insights into how organizations have started to tackle implementing the GAAP Targeted Improvements. The presenters will share insights on data and process challenges and possible solutions, as well as a 'smart compliance' approach to comply with the most valuable aspects of compliance. Resourcing strategies for successful implementation will also be discussed.

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.