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  • Financial Reporting Research Update

    Financial Reporting Research Update Provides an update, as of September 2022, on Financial Reporting Section sponsored research projects in process and those recently completed. By Eric Chen and ...

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    • Authors: Ronora Stryker, Eric Chen
    • Date: Oct 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • IFRS 17 Corner

    IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and financial impacts, as well as a discussion of some of the run time issues that companies face.

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    • Authors: Bruce Rosner
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods

  • An Actuarial Analysis of FAS 133 Part 2

    An Actuarial Analysis of FAS 133 Part 2 An Actuarial Analysis of FAS 133 Part 2 by Anson J. Glacy, Jr. from The Financial Reporter, June 2000, Issue No. 42. Derivatives;Fair value accounting; ...

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    • Authors: Anson Glacy
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]

  • The Actuarial Opinion Model Regulation AOMRTakes Center Stage

    The Actuarial Opinion Model Regulation AOMRTakes Center Stage The Actuarial Opinion Model Regulation AOMR Takes Center Stage by Norman E. Hill from The Financial Reporter, June 2000, Issue No.

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    • Authors: Norman E Hill
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • The Month That Could Never Happen

    The Month That Could Never Happen A discussion about international financial regulatory developments, which included fair value accounting, solvency modernization and Contract Fulfillment Value as ...

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    • Authors: Henry Siegel
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • A Liquid/Illiquid Financial Instrument Reporting Paradigm and its Application to the IASB Preliminary Views on Insurance Contracts

    A Liquid/Illiquid Financial Instrument Reporting Paradigm and its Application to the IASB Preliminary Views on Insurance Contracts The FASB is contemplating a joint project with the IASB on a new ...

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    • Authors: Charles Wisehart
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Chairperson’s Corner: Volunteer—Enjoy The Journey

    Chairperson’s Corner: Volunteer—Enjoy The Journey Chairperson’s column discussing the benefits of volunteering for the Financial Reporting Section. International Financial Reporting ...

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    • Authors: Steven Malerich
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession

  • PBA Corner: PBA Items From NAIC Winter National Meeting

    PBA Corner: PBA Items From NAIC Winter National Meeting Feature article that gives updates from the NAIC Winter National Meeting in regard to PBA. Principles-based approach=PBA;Risk-based ...

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    • Authors: Karen Rudolph
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • From Those Wonderful Folks Who Brought You The Subprime Crisis

    From Those Wonderful Folks Who Brought You The Subprime Crisis Just about everything that took place on the international front this quarter was influenced to some degree by the subprime crisis.

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    • Authors: Henry Siegel
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting

  • Solvency II and U.S. Equivalence

    Solvency II and U.S. Equivalence Feature article discussing how activity with respect to Solvency II is increasing in the United States. National Association of Insurance Commissioners=NAIC; ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
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