Description: Article discussing upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue recognition, and 4. revising the accounting for financial instruments

Description: Feature article describing the saga of the IASB’s and FASB’s joint Exposure Draft on Insurance Contracts.

Description: Readers are given an introduction to a PBA Implementation Guide for Life Products.

Description: Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the value of insurance contracts.

Description: Chairperson's Report- summarizing education and research activities for 2016 focusing on regulatory change including PBR and

Description: Indexed variable annuities (IVAs)—also known as “structured” or “buffer” annuities—are a relatively new product that have drawn interest both among insurers and investors.

Description: AICPA Non-Traditional Long- Durations Contracts Task Force—A Status Report by Thomas Campbell from The Financial Reporter, May 1999, Issue No. 39. by Thomas Campbell

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

Description: SFAS 157, Fair Value Measurements, defines fair value, establishes a framework for measuring fair value and expands disclosures. This article briefly summarizes SFAS 157 and then turns to the computation of a fair value liability and the use of risk margins, with some expanded discussion of the cost of capital method for establishing the risk margin.

Description: 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 to this initiative to quickly become familiar with the landscape of the movement and where it stands today.