Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • Toastmasters—or, How I Learned to Stop Staring at My Shoes

    Toastmasters—or, How I Learned to Stop Staring at My Shoes Discussion of Toastmasters International and how the organization can help actuaries develop better communication skills N/A; 9212 6/1/ ...

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    • Authors: David Hippen
    • Date: Jun 2006
    • Competency: Communication>Oral communication
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Competencies; Actuarial Profession>Professional development
  • Embedded Value Reporting Redux

    Embedded Value Reporting Redux The Academy's Life Financial Reporting Committee announces the soon to be released practice note on EV. The Practice Note focuses on traditional and ...

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    • Authors: Tina Getachew
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Embedded value
  • Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities

    Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...

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    • Authors: Noel Harewood
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Report On The International Actuarial Association

    Report On The International Actuarial Association Relates actuarial discussions at a special meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s ...

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    • Authors: James Milholland
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Speaking The New Lingo – A US GAAP Codification Primer

    Speaking The New Lingo – A US GAAP Codification Primer A primer on the new US GAAP Accounting Standards Codification. Accounting standards; 9295 6/1/2010 12:00:00 AM ...

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    • Authors: Douglas Van Dam
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • PBA Corner

    PBA Corner Article discussing developments in Principle-Based Approach: net asset earned rates and discount rates, and net premium approach. Life reserves;Return on investment; 9257 4/1/2009 12: ...

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    • Authors: Karen Rudolph
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts

    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Presentation of Comprehensive Income Takes Center Stage: Illustrations of the application of the emerging standard on accounting for insurance contracts

    Presentation of Comprehensive Income Takes Center Stage: Illustrations of the application of the emerging standard on accounting for insurance contracts This article provides illustrations of an ...

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    • Authors: James Milholland
    • Date: Jun 2012
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • ICAAP – The new risk and capital management framework

    ICAAP – The new risk and capital management framework Feature article discussing the insurance industry in Australia. ;; Financial reporting; Life insurance; Capital management; Risk appetite ...

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    • Authors: Jennifer M. Lang
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments
  • A Logical Hole in AG33 for Annuity Statutory Reserve Calculations

    A Logical Hole in AG33 for Annuity Statutory Reserve Calculations Feature article discussing the requirements of AG33. Annuity valuation;Annuity reserves 4294998215 6/1/2013 12:00:00 AM ...

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    • Authors: John Blocher
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities; General Insurance (Property & Casualty)>Reserves - General Insurance