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  • Financial Reporting Section News March 2012

    Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, newsletter. Accounting standards;Arbitrage;Economic capital;Financial Accounting Standards ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • 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 Financial Reporting Standards [IFRS]

  • FASB Update - Q4 2015

    FASB Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration insurance contracts, now that decisions on measurement are substantively complete.

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    • Authors: Leonard Reback
    • Date: Mar 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting

  • Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts

    Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to ...

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    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Update on Changes to US GAAP For Long Term Care Insurance

    Update on Changes to US GAAP For Long Term Care Insurance The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016. Long-term ...

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    • Authors: Jamala Arland
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance

  • Is Regulation Driving Competition?

    Is Regulation Driving Competition? Discussion that reinsurance regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price products competitively ...

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    • Authors: Carolyn Cobb
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy

  • Shouldering The Cost Of Employee Stock Options

    Shouldering The Cost Of Employee Stock Options This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R ...

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    • Authors: Viktor Mirkin, Jeffrey Green
    • Date: Feb 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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