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  • IASB Insurance Contracts Earnings Emergence Report

    IASB Insurance Contracts Earnings Emergence Report The Society of Actuaries Financial Reporting Section is pleased to make available a new report examining the International Standards Board’s ...

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    • Authors: Society of Actuaries, Rodrigo Careaga, Tara J P Hansen, Asad Khalid, Bruce Rosner
    • Date: Feb 2014
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting

  • Traditional Products - Under GAAP - Part I [Basic]

    Traditional Products - Under GAAP - Part I [Basic] This is the traditional life excel spreadsheet example from this presentation on GAAP for traditional products under FAS60. This was part of the ...

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    • Authors: Jeffrey Klanderman
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting

  • The Value of the Firm:The Option Adjusted Value of Distributable Earnings

    The Value of the Firm:The Option Adjusted Value of Distributable Earnings The goal for an insurance firm is to maximize value. This paper describes the approach using an objective function of ...

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    • Authors: David N Becker
    • Date: Jan 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting

  • Coordinating Actuarial Opinions/Formulating Opinions - I. Coordinating Actuarial Opinions

    Coordinating Actuarial Opinions/Formulating Opinions - I. Coordinating Actuarial Opinions This a two-part article on actuarial opinions and addresses the coordination of opinions found in the ...

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    • Authors: R Thomas Herget
    • Date: Oct 1999
    • Competency: Professional Values>Practice expertise
    • Topics: Financial Reporting & Accounting

  • Keeping Up with the World

    Keeping Up with the World Summarizes financial reporting regulatory developments from April - June. Financial Accounting Standards Board=FASB;Financial reform;International Accounting Standards ...

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    • Authors: Henry Siegel
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Riding The Roller Coaster

    Riding The Roller Coaster Feature article describing the saga of the IASB’s and FASB’s joint Exposure Draft on Insurance Contracts. Acquisition expenses;Financial Accounting Standards Board=FASB; ...

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    • Authors: Henry Siegel
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Financial Reporting Research Update

    Financial Reporting Research Update A description of the latest SOA research projects that relate to financial reporting. Financial Reporting;Research 6442473948 12/01/2016 06:00:00 ...

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    • Authors: Society of Actuaries, James S Hawke
    • Date: Dec 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Financial Reporting Research Update

    Financial Reporting Research Update An update on SOA research relevant to the Financial Reporting Section. 6442485597 12/01/2018 06:00:00 ...

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    • Authors: David C Armstrong
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • The Financial Reporter

    The Financial Reporter Read the September 2018 issue of The Financial Reporter published by the Financial Reporting Section. 6442484492 09/01/2018 05:00:00 ...

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    • Authors: Society of Actuaries
    • Date: Sep 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • IFRS 17 Risk Adjustment – Insights from a Practical Example

    IFRS 17 Risk Adjustment – Insights from a Practical Example This article examines potential approaches to the calculation of the risk adjustment component, with a focus on a case study related to ...

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    • Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
    • Date: Sep 2018
    • Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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