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Unbundling Derivatives And Other Policy Components In Transitional IFRS
Unbundling Derivatives And Other Policy Components In Transitional IFRS Feature article discussing accounting for embedded derivatives. Derivatives;Generally Accepted Accounting Principles=GAAP; ...- Authors: Douglas Robbins
- Date: Mar 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Letter to the Editor
Letter to the Editor Letter to the editor addresses concerns with C3 Phase 3 and risk-based capital RBC. Principles-based reserves=PBR;Risk assessment;Risk-based capital=RBC;Solvency II;Interest ...- Authors: Carol A Marler
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management
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Financial Reporter, Issue No. 84, March 2011
Financial Reporter, Issue No. 84, March 2011 March 2011 issue of the Financial Reporting Section newsletter, Financial Reporter. 9231 03/01/2011 06:00:00 ...- Authors: Society of Actuaries
- Date: Mar 2011
- Publication Name: The Financial Reporter
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Financial Reporter – Issue No. 86 – September 2011
Financial Reporter – Issue No. 86 – September 2011 September 2011 issue of the Financial Reporting Section newsletter, Financial Reporter. 25642 09/01/2011 05:00:00 ...- Authors: Society of Actuaries
- Date: Sep 2011
- Publication Name: The Financial Reporter
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IAA Discount Rate Project Update
IAA Discount Rate Project Update Article announcing an upcoming monograph which will deal with methods for determining an appropriate rate of discount for financial reporting under international ...- Authors: Frank Grossman
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Changes to DAC: Some Things You Want to Know About ASU 2010-26
Changes to DAC: Some Things You Want to Know About ASU 2010-26 Feature article discussing ASU 2010-26: the new Financial Accounting Standards Board FASB guidance which changes the definition of ...- Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Communicating Under Revised Insurance Accounting Proposals
Communicating Under Revised Insurance Accounting Proposals Article discussing how U.S. insurance company financial reporting will undergo an unprecedented level of change within the next several ...- Authors: Brian Paton
- Date: Sep 2011
- Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>Actuarial methods in business operations
- 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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Insurance Accounting as a Black Hole
Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect to life insurance company financial reporting issues. Acquisition expenses;Discount rates=Interest ...- Authors: Henry Siegel
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT This column will discuss the taxation ...- Authors: Peter Winslow
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting
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NAIC ORSA
NAIC ORSA The latest draft ORSA Guidance Manual was released on Oct. 14, 2011. An overview of the requirements from a qualitative, quantitative and governance perspective was provided in the ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting