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  • A Time of Preparation

    A Time of Preparation Chairperson's Report- summarizing education and research activities for 2016 focusing on regulatory change including PBR and PBR;GAAP;IFRS;ERM;Financial Reporting ...

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    • Authors: Leonard Mangini
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting

  • Improving Management Reporting in the Insurance Industry

    Improving Management Reporting in the Insurance Industry Feature article discussing how the insurance industry can become more data driven. 9/13/2019 12:00:00 AM ...

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    • Authors: David Alison FSA (David), Alexander Zaidlin, Natalie Huang, Kaushal Narayan Balanadu FSA,CERA (Kaushal)
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report

    AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report AICPA Non-Traditional Long- Durations Contracts Task Force—A Status Report by Thomas Campbell from The Financial ...

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    • Authors: Thomas Campbell
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Universal Life, No-Lapse, and the Law vs. Free Markets

    Universal Life, No-Lapse, and the Law vs. Free Markets Universal Life, No-Lapse, and the Law vs. Free Markets by David J. Hippen from The Financial Reporter, March 2001, Issue No. 45. Life ...

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    • Authors: David Hippen
    • Date: Mar 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Universal life

  • Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins

    Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins SFAS 157, Fair Value Measurements, defines fair ...

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    • Authors: Kenneth LaSorella
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • PBA Corner

    PBA Corner Activity surrounding the principle-based approach to statutory reserves and minimum regulatory capital is gaining momentum. This article will allow those readers who are not as close ...

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    • Authors: Karen Rudolph
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Principle-Based Reserves Update

    Principle-Based Reserves Update Update on the Standard Valuation Law amendments and the proposed Valuation Manual. Principles-based reserves=PBR; 9250 9/1/2008 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Santa Claus, The Easter Bunny, And Illiquidity Premium

    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use of fair value or market consistent measurement for the valuation of insurance liabilities. International ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Actuaries and Assumptions

    Actuaries and Assumptions Feature article discussing actuarial assumptions in the investment world and financial models. Assumptions;Behavioral economics;Mortality rates=Mortality tables=Death ...

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    • Authors: Jonathan Jacob
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data

  • Random Feedback Loop Musings PBR Feedback Loop

    Random Feedback Loop Musings PBR Feedback Loop Feature article describing the principle-based reserve feedback loop. National Association of Insurance Commissioners=NAIC;Principles-based ...

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    • Authors: Kerry Krantz
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
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