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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  • 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
  • Accounting for Ceded Reinsurance under LDTI—A Fresh Look

    Accounting for Ceded Reinsurance under LDTI—A Fresh Look This is the second in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...

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    • Authors: Steven Malerich
    • Date: Nov 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Reserving - Reinsurance
  • The Risk-Focused Exam

    The Risk-Focused Exam Article discussing the risk focused exam approach incorporated in the Financial Condition Examiners Handbook. risk theory;corporate governance;audits 6442455884 6/1/2014 12: ...

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    • Authors: Franklin Clapper
    • Date: Jun 2014
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
  • International Actuarial Association Report

    International Actuarial Association Report Feature article discussing the developments of the International Actuarial Association. IASB;IAA;IFRS 6442454443 3/1/2014 12:00:00 AM ...

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    • Authors: James Milholland
    • Date: Mar 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations
  • Stochastically Forecasting Accounting Standards

    Stochastically Forecasting Accounting Standards Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board.

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    • Authors: Henry Siegel
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods>Stochastic models
  • Update on Regulatory Developments

    Update on Regulatory Developments Update on regulatory developments in the US and internationally NAIC 6442465168 12/1/2015 12:00:00 AM ...

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    • Authors: Francis de Regnaucourt
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge; Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
  • Fair Value for Variable Annuity Guarantees

    Fair Value for Variable Annuity Guarantees Update on FASB's tentative decision to require fair value for many variable annuity and variable life guarantees Generally Accepted Accounting ...

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    • Authors: Leonard Reback
    • Date: Dec 2015
    • Publication Name: The Financial Reporter
  • Chairperson's Corner

    Chairperson's Corner Financial Reporting Section Council Update Volunteer 6442462328 6/1/2015 12:00:00 AM ...

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    • Authors: Tara J P Hansen
    • Date: Jun 2015
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter