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Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton
Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton Thoughts on the future of financial reporting. 09/13/2019 05:00:00 ...- Authors: Simpa Baiye
- Date: Sep 2019
- Competency: Communication; External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession; Financial Reporting & Accounting
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Illuminating the Low Interest Rate Peril
Illuminating the Low Interest Rate Peril Proposal to the NAIC and state regulators to recalibrate life insurance reserve and capital standards to ensure the life industry successfully withstands ...- Authors: Aaron Sarfatti
- Date: Jul 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Survey results on COVID-19 effects on VA business
Survey results on COVID-19 effects on VA business A short article looking at the results from an annual assumption survey of VA writers with a focus on changes companies observed and planned to ...- Authors: Michael Beck, David W McLeroy, Jiajun Lu
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Variable annuities; Experience Studies & Data; Experience Studies & Data>Policyholder or participant behavior - Experience
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Introducing a New Practice Note on Purchase GAAP Accounting
Introducing a New Practice Note on Purchase GAAP Accounting Article describing an exposure of a practice note titled, “Treatment of VOBA, Goodwill, and Other Intangible Assets under PGAAP.” ...- Authors: Steven Malerich
- Date: Jun 2014
- 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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Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment
Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment Feature article discussing the changes IFRS 4 Phase II will have on reinsurance ...- Authors: Yao Emily Zhang
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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Development And Use Of Stochastically Generated Mortality Scenarios In VM-20.
Development And Use Of Stochastically Generated Mortality Scenarios In VM-20. Feature article discussing the development and use of stochastically generated mortality scenarios in VM-20.- Authors: Prabhdeep Singh
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality
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The Financial Reporter
The Financial Reporter The September 2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate governance;accounting ...- Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
- Date: Sep 2014
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
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Meeting New Demands: Adapting Actuarial Practices to Support FP&A Modernization
Meeting New Demands: Adapting Actuarial Practices to Support FP&A Modernization This article starts with the increasing attention that FP&A receives due to the implementation of new financial ...- Authors: Alpesh Sanghani, Elaine Zhou
- Date: Jul 2024
- Competency: Communication; Professional Values; Relationship Management; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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A Closer Look at the Reinsurance Loss-Recovery Component (RLRC) under IFRS 17
A Closer Look at the Reinsurance Loss-Recovery Component (RLRC) under IFRS 17 A closer look at the Reinsurance Loss-Recovery Component (RLRC) under IFRS 17 The Financial Reporter, September 2025 ...- Date: Sep 2025
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Navigating VM-22: Insights and Implementation Challenges
Navigating VM-22: Insights and Implementation Challenges As the new VM-22 framework reshapes reserving for non-variable annuities, actuaries face both opportunities and challenges. Our latest ...- Authors: Quintin Li, Ailen Okharedia, April Shen
- Date: Sep 2025
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Annuities; Finance & Investments; Life Insurance