Description: This research scorecard will keep section members informed about research projects sponsored or co-sponsored by the Financial Reporting Section.

Description: After a summary of FASB decisions in their GAAP Targeted Improvements project, this article describes several issues that will need to be resolved either by the board or in actuarial practice and argues for seeking solutions that provide meaningful results without overly complicating valuation processes.

Description: Introduction to the topics of the issue; and anecdote regarding the value classical versus newer techniques.

Description: The author, Mary Pat Campbell, participated in the 4th season of the Good Judgment Project, a prediction tournament. She explains the basic metric used for evaluating predictions in the contest and some of the lessons learned from her participation.

Description: Summary of the book "Thinking, Fast and Slow" by Daniel Kahneman.

Description: An interview with Dawn Helwig on developments in the Long Term Care market.

Description: Analysis of the impact of disease progression and treatment on life expectancy provides perspective on the long term costs to the health care system of chronic medical conditions.

Description: As providers are considering accountable and value based care models, it is critical to strategically think through how to achieve a sustainable business model into the future. This requires actuarial and clinical/provider capabilities to assess the care management and financial levers to help a client through the transition.

Description: This article from major US payers describes palliative care as a scaleable means of improving quality and reducing costs during serious and complex illness.

Description: Latin America has acquired an economically strategic importance in the process of globalization that it did not have a decade ago. The region has attracted significant attention and investment by the international insurance industry. This article explores some issues related to the growth in supply of insurance companies capacity, the relatively slower pace of growth in consumer demand for their products, and the factors that companies can identify in forming their strategies to achieve their objectives.