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  • FASB/IASB Financial Instruments Project

    FASB/IASB Financial Instruments Project This article discusses the joint project between the Financial Accounting Standards Board and the International Accounting Standards Board. Their goal is ...

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    • Authors: Leonard Reback
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Riding The Roller Coaster

    Riding The Roller Coaster Feature article describing the saga of the IASB’s and FASB’s joint Exposure Draft on Insurance Contracts. Acquisition expenses;Financial Accounting Standards Board=FASB; ...

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    • Authors: Henry Siegel
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Upcoming GAAP Developments

    Upcoming GAAP Developments Article discussing upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue recognition, and ...

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    • Authors: Leonard Reback
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Are YOU Ready? A PBA Implementation Guide

    Are YOU Ready? A PBA Implementation Guide Readers are given an introduction to a PBA Implementation Guide for Life Products. Financial reporting;Principles-based approach=PBA 6442453187 12/1/2013 ...

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    • Authors: Timothy Cardinal, Steven Stockman
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments
  • Other Comprehensive Income For Insurance Contracts

    Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the ...

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    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
  • Indexed Variable Annuities: The Next Product Frontier for the U.S. Annuity Market

    Indexed Variable Annuities: The Next Product Frontier for the U.S. Annuity Market Indexed variable annuities (IVAs)—also known as “structured” or “buffer” annuities—are a relatively new product ...

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    • Authors: Simpa Baiye, Robert Humphreys, David Knipe
    • Date: Mar 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Pensions & Retirement
  • The Financial Reporter, July 2020, Issue 122

    The Financial Reporter, July 2020, Issue 122 Read the July 2020 issue of The Financial Reporter published by the Financial Reporting Section. Newsletters provide practical information for the ...

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    • Authors: Society of Actuaries
    • Date: Jul 2020
    • 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