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  • Actuaries and Assumptions

    Actuaries and Assumptions Feature article discussing actuarial assumptions in the investment world and financial models. Assumptions;Behavioral economics;Mortality rates=Mortality tables=Death ...

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    • Authors: Jonathan Jacob
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data

  • Principle-Based Reserves Update

    Principle-Based Reserves Update Update on the Standard Valuation Law amendments and the proposed Valuation Manual. Principles-based reserves=PBR; 9250 9/1/2008 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Residual Margin Recalibration Under The IASB Exposure Draft

    Residual Margin Recalibration Under The IASB Exposure Draft Feature article discussing the current International Accounting Standards Board IASB Exposure Draft ED. A model of 10 year level term ...

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    • Authors: Darryl Wagner, Albert Li, Andy Ferris
    • Date: Jun 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • Random Feedback Loop Musings PBR Feedback Loop

    Random Feedback Loop Musings PBR Feedback Loop Feature article describing the principle-based reserve feedback loop. National Association of Insurance Commissioners=NAIC;Principles-based ...

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    • Authors: Kerry Krantz
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • A Tale of Two Formulas: Solvency II SCR and RBC

    A Tale of Two Formulas: Solvency II SCR and RBC This article examines the central formulas for Solvency II Solvency Capital Requirement (SCR) and core life authorized control level risk-based ...

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    • Authors: Mary Campbell
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Pensions & Retirement>Risk management

  • Chairperson’s Corner

    Chairperson’s Corner Chairperson’s column discussing the history and future of The Financial Reporting Section of the Society of Actuaries. 4294991044 6/1/2012 12:00:00 AM ...

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    • Authors: Robert Frasca
    • Date: Jun 2012
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • This Time is Different!

    This Time is Different! If you’ve been reading my columns for a while, you have no doubt recognized that I tend to be consis- tently optimistic when it comes to the insurance contracts project ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • An ORSA Summary Report and ORSA Model Act Update

    An ORSA Summary Report and ORSA Model Act Update Feature article discussing guidelines for adopting ORSA. Risk measurement; National Association of Insurance Commissioners=NAIC; Capital ...

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    • Authors: Seong-Min Eom, David Sherwood
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Risk measurement - Finance & Investments

  • The Financial Reporter

    The Financial Reporter The December 2013 issue of the Financial Reporting Section’s newsletter, The Financial Reporter. Accounting standards;financial reporting;life insurance 6442453186 12/1/ ...

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    • Authors: Society of Actuaries
    • Date: Dec 2013
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts

    Why FASB Is Right And IASB Is Wrong About Risk Adjustments In Insurance Company Accounts Feature article discussing risk adjustments in insurance company accounts. International Actuarial ...

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    • Authors: Christopher D O'Brien
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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