Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts

    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Update on Changes to US GAAP For Long Term Care Insurance

    Update on Changes to US GAAP For Long Term Care Insurance The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016. Long-term ...

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    • Authors: Jamala Arland
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
  • Issues in selecting the discount rate for GASB 45 Valuations

    Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...

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    • Authors: Application Administrator
    • Date: Jun 2007
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]