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The Great MOCE Debate
The Great MOCE Debate A discussion of setting margins for financial reporting of insurance contract liabilities, with a focus on the cost - of - capital approach. Accounting standards, Discount ...- Authors: Stephen Strommen
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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COLIFR Corner
COLIFR Corner COLIFR Corner by Harold Forbes from the Financial Reporter, May 1999, Issue No. 39. American Academy of Actuaries=AAA;Annuities;Risk-based capital=RBC; 9093 5/1/1999 12:00:00 AM ...- Authors: Harold Forbes
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing current events in financial reporting focusing on IFRS accounting proposals for insurance contracts. American Academy of ...- Authors: Steven Malerich
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities VM-22 was first introduced into the Valuation Manual in 2018. A number of changes have been made since its introduction, ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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The Financial Reporter, March 2020, Issue 120
The Financial Reporter, March 2020, Issue 120 Read the March 2020 issue of The Financial Reporter published by the Financial Reporting Section. 3/12/2020 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, September 2019, Issue 118
The Financial Reporter, September 2019, Issue 118 Read the September 2019 issue of The Financial Reporter published by the Financial Reporting Section. Newsletters provide practical information ...- Authors: Society of Actuaries
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft 5 dealing with specific requirements for insurance companies ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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FASB/IASB Financial Instruments Project
FASB/IASB Financial Instruments Project This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is ...- Authors: Leonard Reback
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge
- 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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Foreign Correspondent
Foreign Correspondent Now that foreign filers can use the IFRS as their basis for financial reporting without any reconciliations to US GAAP, it is now important to stay abreast of international ...- Authors: Henry Siegel
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]