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  • SFAS 157 Adoption Impacts

    SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges. Market value of liabilities;Risk ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]

  • 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

  • The Financial Reporter Issue No. 72 March 2008

    The Financial Reporter Issue No. 72 March 2008 Newsletter for the Life Insurance Company Financial Reporting Section 25636 03/01/2008 06:00:00 ...

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    • Authors: Society of Actuaries
    • Date: Mar 2008
    • Publication Name: The Financial Reporter

  • The Chartered Enterprise Risk Analyst Credential: The Experienced Practitioner’s Pathway

    The Chartered Enterprise Risk Analyst Credential: The Experienced Practitioner’s Pathway The CERA pathway is an avenue for a select group of Society of Actuaries members who have demonstrated ...

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    • Authors: Chaundra McGill
    • Date: Mar 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Qualifications

  • 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

  • Chairperson’s Corner: How Can You Help?

    Chairperson’s Corner: How Can You Help? Chairperson’s column describing ways members of the Section can volunteer for section activities. Financial reporting; 9276 09/01/2009 05:00:00 ...

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    • Authors: Rod Bubke
    • Date: Sep 2009
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations

  • FASB/IASB Financial Instruments Joint Project

    FASB/IASB Financial Instruments Joint Project Discusses a joint project between the FASB and IASB to update the accounting standards for financial instruments. Asset valuation; 9260 12/01/2010 ...

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    • Authors: Leonard Reback
    • Date: Dec 2010
    • 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]

  • 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

  • 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 09/01/2008 05:00:00 ...

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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

  • Chairperson’s Corner: If It’s Not Broken …

    Chairperson’s Corner: If It’s Not Broken … Chairperson’s column discussing the Section's 2009 focus on continuing education, research, PBA, and international issues. Financial reporting; 9253 ...

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