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  • Fair Value: Yin and Yang

    Fair Value: Yin and Yang This article discusses fair value reporting for insurance companies and how to get fair value in the real world. Discount rates=Interest rates;Generally Accepted ...

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    • Authors: Carol A Marler
    • Date: Aug 2004
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • What’s New In Financial Reporting Research

    What’s New In Financial Reporting Research Article discussing recent developments in financial reporting research by the Section: 3 new PBA projects, stochastic pricing of embedded options, and ...

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    • Authors: Ronora Stryker
    • Date: Apr 2009
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Financial Reporting Research Update

    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Accounting Change for Variable Annuities With Implications on Hedging

    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements

    Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative approaching to setting ascribed premiums for market risk benefits under FASB ...

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    • Authors: Shaowei Yang, David Ruiz
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Hidden in Plain Sight

    Hidden in Plain Sight Discusses the duality of the market-consistent and traditional actuarial approaches to pricing and valuations, and the need to exercise flexibility of thought to reconcile ...

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    • Authors: Frank Grossman
    • Date: Jan 2012
    • Competency: Communication>Active listening
    • Publication Name: Predictive Analytics and Futurism Newsletter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations

    Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations A summary of a scientific paper written to address the differences and similarities between the option ...

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    • Authors: Luke Girard
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting
  • On the Fair Value of Insurance Liabilities

    On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to use in computing the Fair Value of Insurance Liabilities Discount rates=Interest rates;Fair value ...

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    • Authors: Donald Solow
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • Principle-Based Reserves Update

    Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent activity within certain aspects of the groups associated with the evolution of the Valuation ...

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    • Authors: Karen Rudolph
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • A Liquid/Illiquid Financial Instrument Reporting Paradigm and its Application to the IASB Preliminary Views on Insurance Contracts

    A Liquid/Illiquid Financial Instrument Reporting Paradigm and its Application to the IASB Preliminary Views on Insurance Contracts The FASB is contemplating a joint project with the IASB on a new ...

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    • Authors: Charles Wisehart
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting