Description: If you’ve been reading my columns for a while, you have no doubt recognized that I tend to be consis- tently optimistic when it comes to the insurance contracts project meeting deadlines. I am constantly disappointed as the International Accounting Standards Board IASB and Financial Accounting Standards Board FASB fail to meet their own deadlines for producing exposure drafts or other papers. But this time is different.

Description: The article focuses on GAAP accounting for indexed products with riders; specifically, how rider charges should be addressed in FAS 133 reserves, estimated gross profits for FAS 97, and company financial statements.

Description: Article discussing an alternative method to calculate the PBA deterministic reserve called the “Direct Iteration” method.

Description: Research is a primary mission of the Financial Reporting Section and is the largest use of section dues. This scorecard will keep section members informed about research projects sponsored or co-sponsored by the section.

Description: Describes new learning tool first presented at the SoA 2015 annual meeting. A spreadsheet is discussed that calculates a net premium reserve, step by step.

Description: Summarizes reaction to the new IFRS on insurance contracts

Description: This article summarizes key aspects of the Economic Balance Sheet (EBS) framework with respect to valuation of long-term liabilities. It highlights key implications of the EBS framework for life insurers and actuaries.

Description: Read the June 2017 issue of The Financial Reporter published by the Financial Reporting Section.

Description: This article discusses the global capital standards for Global Systemically Important Insurers (G-SIIs) and Internationally Active Insurance Groups (IAIGs) currently being developed by the International Association of Insurance Supervisors (IAIS).

Description: Mergers and Acquisitions: Appraising a block of Long Term Care business. From Long-Term Care Newsletter, August 2001, Issue No. 5.