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The Sustainability Reporting Journey—Can the US Learn from the UK Experience?
The Sustainability Reporting Journey—Can the US Learn from the UK Experience? A brief introduction to sustainability reporting for actuaries with no previous familiarity with it. The article ...- Authors: Aisling Metcalfe, Lucy Saye
- Date: Nov 2024
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Environment
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Alternative Experience Adjustment in LDTI DAC Amortization
Alternative Experience Adjustment in LDTI DAC Amortization This article demonstrates that the alternative method of adjusting DAC amortization for actual experience fails to serve its purpose if ...- Authors: Steven Malerich, Janelle Kern
- Date: Jul 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting Research Update
Financial Reporting Research Update This article provides an update, as of October 2023, on Financial Reporting Section research projects in process and those recently completed. By Isabelle Jung ...- Authors: Ronora Stryker
- Date: Jan 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Education & Examination Redesign—An Update
Education & Examination Redesign—An Update Education & Examination Redesign—An Update by Larry M. Gorski from The Financial Reporter, May 1999, Issue No. 39. Financial reporting; 9095 ...- Authors: Larry M Gorski
- Date: May 1999
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Qualifications; Actuarial Profession>Professional development
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Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999
Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999 Canterbury Tales of Fair Value Fair Value of Life Insurance Seminar—March 1999 by Mike McLaughlin & Joan ...- Authors: Joan Lamm-Tennant, S Michael McLaughlin
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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An Update on International Accounting Standards for Insurance
An Update on International Accounting Standards for Insurance An Update on International Accounting Standards for Insurance by Bruce Moore from The Financial Reporter, June 2000, Issue No. 42.- Authors: Bruce Moore
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Modeling Variable Annuity Minimum Guaranteed Death Benefits
Modeling Variable Annuity Minimum Guaranteed Death Benefits Discussion of the biases understatement of risk/reserves that arise when aggregating cells in modeling Variable Annuity Minimum ...- Authors: Donald A Skokan
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Guaranteed living benefits; Annuities>Pricing - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities; Modeling & Statistical Methods>Modeling efficiency; Modeling & Statistical Methods>Simulation
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Data Quality
Data Quality In this article, the author comments about an exposure draft of a proposed revision of Actuarial Standard of Practice 23 dealing with data quality. Audits;Financial reporting;Data ...- Authors: Kenneth W Hartwell
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Experience Studies & Data
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Recommendations of the Society of Actuaries Mortality Study Working Group
Recommendations of the Society of Actuaries Mortality Study Working Group A summary of the progress and recommendations of the Mortality Study Working Group and a request support in implementing ...- Authors: Allen Klein
- Date: Aug 2004
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality
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Statutory Deferred Taxes
Statutory Deferred Taxes Discussion of the establishment of deferred tax assets or liabilities under Statutory codification Asset valuation;Statutory accounting;Taxes=Taxation; 9185 5/1/2004 12: ...- Authors: Edward Robbins
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting