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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  • IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers

    IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft entitled Insurance ...

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    • Authors: Richard H Browne, Laura J Hay, John Dieck
    • Date: Dec 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]

  • What A Year!

    What A Year! Article discussing insurance accounting developments from October - December2008. Globalization; 9239 4/1/2009 12:00:00 AM ...

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    • Authors: Henry Siegel
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • A Slow Quarter

    A Slow Quarter This article reviews the developments with the Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, in the third quarter of 2011.

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    • Authors: Henry Siegel
    • Date: Dec 2011
    • 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]

  • Financial Reporting Research Update

    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax 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

  • IFRS 17 Corner

    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance

  • 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

  • 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
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