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New Year's Resolutions (again)
New Year's Resolutions (again) Review of IFRS developments for the past quarter accounting standards;international accounting standards board=iasb;international accounting standards=ias; ...- Authors: Henry Siegel
- Date: Dec 2014
- Publication Name: The Financial Reporter
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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing the initiatives of the Financial Reporting Section for 2014. Financial accounting controls;Stochastic models;Financial reporting 6442454447 3/ ...- Authors: William Sayre
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management
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Regulatory Update
Regulatory Update Quarterly update on regulatory trends of interest to financial reporting actuaries. valuation actuary;statutory accounting 6442457437 9/1/2014 12:00:00 AM ...- Authors: Francis de Regnaucourt
- Date: Sep 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting
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Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary of FASB decisions in their GAAP Targeted Improvements project, this article describes several ...- Authors: Steven Malerich
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve The OCI-Solution of IASB’s IFRS 4 Phase II requires that interest expense for the Profit and Loss ...- Date: Jun 2015
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
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A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience A description of a new method for deriving PBA prudent estimate assumptions from company experience. Financial ...- Authors: Society of Actuaries, Kai Kaufhold
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I
Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I A dialogue on purchase accounting for insurance business combinations under ...- Authors: Vincent Y Y Tsang, Zhenping Fu
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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fr-2016-iss105-bruns
fr-2016-iss105-bruns Understanding the Deferred Acquisition Cost (DAC) asset balance movements from one reporting period to the next can be a challenge when reportinged under FAS 97. The ...- Authors: Thomas Bruns
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Data Visualization for Model Controls
Data Visualization for Model Controls A discussion on how to use data visualization for model controls. Modeling efficiency;Data quality 6442475646 3/1/2017 12:00:00 AM ...- Authors: Robert Crompton
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Pensions & Retirement>Risk management
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PBA Corner
PBA Corner Summary of the NAIC and SOA's PBR Survey. Life insurance valuation;Mortality study;Credibility theory;Reserves;Principle-based approach;VM-20 6442475653 3/1/2017 12:00:00 AM ...- Authors: Karen Rudolph
- Date: Mar 2017
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting