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  • Principle-Based Reserves Update

    Principle-Based Reserves Update Discussion of progress made at the NAIC Fall National Meeting on amendments to the Standard Valuation Law, the Valuation Manual - particularly with regard to ...

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    • Authors: Karen Rudolph
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Chairperson's Corner - How Time Flies

    Chairperson's Corner - How Time Flies Reviews Section activities over the past year in education and research. Financial reporting; 9259 12/1/2009 12:00:00 AM ...

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    • Authors: Rod Bubke
    • Date: Dec 2009
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development
  • PBA Corner

    PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March meeting. Asset modeling;Life reserves;Principles-based reserves=PBR;Interest rate ...

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    • Authors: Karen Rudolph
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Tax Considerations in Actuarial Projections

    Tax Considerations in Actuarial Projections This article discusses the importance of refining projected tax cash flows when making actuarial projections. It addresses specifically operating loss ...

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    • Authors: Edward Robbins, Stephen Baker
    • Date: Dec 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Reinsurance Considerations in Developing an Insurance Accounting Standard

    Reinsurance Considerations in Developing an Insurance Accounting Standard This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several ...

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    • Authors: Albert Li, Andy Ferris, Darryl Wagner
    • Date: Dec 2011
    • 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]; Reinsurance>Financial reporting for reinsurance
  • Chairperson’s Corner

    Chairperson’s Corner The section chairperson reflects on the changes that have occurred over the last year and changes that will happen in the near future for the section and the industry.

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    • Authors: Matthew Joseph Clark
    • Date: Dec 2012
    • Competency: Relationship Management>Team leadership
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Financial Reporting Research Scorecard

    Financial Reporting Research Scorecard A report on the Society of Actuaries’ financial reporting research projects. 4294991039 9/5/2018 12:00:00 AM ...

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    • Authors: Mark E Alberts
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Solvency II: A free lunch … from the EU?

    Solvency II: A free lunch … from the EU? This article investigates how financial reporting will change once Solvency II becomes business as usual. 4294991041 6/21/2012 10:25:31 AM ...

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    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments
  • Implementation of ASU 2010-26

    Implementation of ASU 2010-26 This article provides a discussion of the manner in which actuaries have implemented the Financial Accounting Standards Board’s (FASB) Accounting Standards Update ...

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    • Authors: Thomas W Fineis, Jeffrey Lortie, Kathryn Marie Egan
    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Chairperson’s Corner

    Chairperson’s Corner Welcome to the May edition of The Financial Reporter! In her “Chairperson's Corner”, Joy Zhang highlights the section's upcoming activities for the year and ways for everyone ...

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    • Authors: Xiao Yu Zhang (Joy)
    • Date: May 2024
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting