Description: An article explaining the conversion of the Israeli financial reporting scheme to a pseudo-GAAP method with acquisition expenses fully deferred and amortized in a straight line over 15 year. DAC was fully written off upon lapse. Initial results were good but then problems developed.

Description: This article examines possible future directions in risk reporting by insurers, as they negotiate turbulent markets and move towards Solvency II compliance.

Description: A discussion about international financial regulatory developments, which included fair value accounting, solvency modernization and Contract Fulfillment Value as a measurement attribute for insurance contracts.

Description: Discusses the impact of the Foreign Account Tax Compliance Act, FATCA, on U.S. insurance industry.

Description: COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for Variable Life, reservinf for VAGLBs, reserves for Equity Index UL, GAAP DAC for internal replacements an a proposed revised AOMR.

Description: This article discusses the survey of published embeddd value EV financial assumptions through 2010 sponsored by the Society of Actuaries International Experience Study Working Group. The purpose of this survey is to provide international actuaries with benchmark assumption data.

Description: The regulatory environment for financial reporting for insurance companies is discussed. The Appointed Actuary concept will take effect at the end of 2003. US GAAP or IASB standards of reporting are being reviewed.

Description: This article highlights some key implications for onerous contracts under IFRS 17.

Description: This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed.

Description: This article discusses facts and issues related to the selection of a stock’s price distribution.