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  • SOA to Perform IFRS Insurance Contracts Research—Modelers Needed!

    SOA to Perform IFRS Insurance Contracts Research—Modelers Needed! Calls for volunteers to assist SOA with studying the impact of the IASB's issuance of its second of three pronouncements ...

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    • Authors: R Thomas Herget
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • FASB/IASB Insurance Project Measurement Objectives

    FASB/IASB Insurance Project Measurement Objectives Article discusses the measurement objectives being considered by the FASB and IASB joint project to produce a new accounting standard for ...

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    • Authors: Leonard Reback, William Hines
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Report on the International Actuarial Association

    Report on the International Actuarial Association Feature article discussing the actuarial response to the global financial crisis and the actuary’s influence on IFRS. Enterprise risk ...

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    • Authors: James Milholland
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Keeping Up with the World

    Keeping Up with the World Summarizes financial reporting regulatory developments from April - June. Financial Accounting Standards Board=FASB;Financial reform;International Accounting Standards ...

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    • Authors: Henry Siegel
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Is Accounting Theory An Oxymoron?

    Is Accounting Theory An Oxymoron? Update on IASB developments from January - March 2010. Accounting standards; 9294 06/01/2010 05:00:00 ...

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    • Authors: Henry Siegel
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • Riding The Roller Coaster

    Riding The Roller Coaster Feature article describing the saga of the IASB’s and FASB’s joint Exposure Draft on Insurance Contracts. Acquisition expenses;Financial Accounting Standards Board=FASB; ...

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    • Authors: Henry Siegel
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Foreign Correspondent

    Foreign Correspondent Now that foreign filers can use the IFRS as their basis for financial reporting without any reconciliations to US GAAP, it is now important to stay abreast of international ...

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    • Authors: Henry Siegel
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • Upcoming GAAP Developments

    Upcoming GAAP Developments Article discussing upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue recognition, and ...

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    • Authors: Leonard Reback
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Unbundling Derivatives And Other Policy Components In Transitional IFRS

    Unbundling Derivatives And Other Policy Components In Transitional IFRS Feature article discussing accounting for embedded derivatives. Derivatives;Generally Accepted Accounting Principles=GAAP; ...

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    • Authors: Douglas Robbins
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Letter to the Editor

    Letter to the Editor Letter to the editor addresses concerns with C3 Phase 3 and risk-based capital RBC. Principles-based reserves=PBR;Risk assessment;Risk-based capital=RBC;Solvency II;Interest ...

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    • Authors: Carol A Marler
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
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