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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
  • Chairperson's Corner: Taking Stock

    Chairperson's Corner: Taking Stock Chairperson's column reporting on section meetings, resources and more. Financial Reporting 6/25/2019 12:00:00 AM ...

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    • Authors: Simpa Baiye
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • NAIC Variable Annuity Reform—A Current Primer

    NAIC Variable Annuity Reform—A Current Primer An overview of the NAIC Variable Annuity Reforms, including a discussion of perceived positives and challenges associated with the reforms. Statutory ...

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    • Authors: Zohair Motiwalla
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting
  • Volatility from FASB Changes to Traditional Liabilities (Part 1)

    Volatility from FASB Changes to Traditional Liabilities (Part 1) Feature article discussing the volatility of reserves due to FASB changes. 4/5/2019 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
  • 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
  • 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