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  • GAAP Targeted Improvements: Unlocking 2.0

    GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance

  • Financial Reporting Research Update

    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory reserves;GAAP reserves 6442478748 9/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting

  • Accounting for Ceded Reinsurance under LDTI—Introduction

    Accounting for Ceded Reinsurance under LDTI—Introduction This is the first 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: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance

  • On the Fair Value of Business Acquired part I of II

    On the Fair Value of Business Acquired part I of II On the Fair Value of Business Acquired part I of II by Joe Koltisko from The Financial Reporter, September 2001, Issue No. 47. Fair value ...

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    • Authors: Joseph Koltisko
    • Date: Sep 2001
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Can There Be More Than One Fair Value?

    Can There Be More Than One Fair Value? This article compares and contrasts existing and near future differences in fair value requirements between US GAAP and IFRS. The focus of this article is ...

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    • Authors: Albert Li, Patricia Matson, Hui Shan
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Redefining The DAC Landscape – EITF9G

    Redefining The DAC Landscape – EITF9G Feature article discussing deferred policy acquisition costs and recent proposed changes to the expenses allowed to be deferred. Acquisition ...

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    • Authors: Erik Fasano, Rachel Bott
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • OCI OK

    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting

  • Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements

    Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements An expedient method for calculating compound market risk benefit attributed premium factors under targeted ...

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    • Authors: Gregory Goulding, Che Hu
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • GAAP Targeted Improvements: Diving into Details

    GAAP Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted improvements for long-duration contracts (ASU 2018-12). deferred acquisition cost=DAC;deferred ...

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    • Authors: Steven Malerich
    • Date: Dec 2018
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Financial Reporting Research Update

    Financial Reporting Research Update An update on the status of past, current and future research projects pertaining to the Financial Reporting Section. Financial reporting 6442483494 6/1/2018 12 ...

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    • Authors: David C Armstrong, Ronora Stryker
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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