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  • Embedded Value Reporting Redux

    Embedded Value Reporting Redux The Academy's Life Financial Reporting Committee announces the soon to be released practice note on EV. The Practice Note focuses on traditional and ...

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    • Authors: Tina Getachew
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Embedded value

  • Valuation Actuary Survey Results

    Valuation Actuary Survey Results This article outlines the results of the appointed actuaries survey to gather information on current practices related to asset adequacy analysis performed in 2008 ...

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    • Authors: Craig Reynolds, Michael Sparrow
    • Date: Dec 2009
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Asset liability management

  • Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities

    Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...

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    • Authors: Noel Harewood
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Report On The International Actuarial Association

    Report On The International Actuarial Association Relates actuarial discussions at a special meeting of the Insurance Accounting Committee of the IAA in Toronto in September regarding the IASB’s ...

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    • Authors: James Milholland
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]

  • Speaking The New Lingo – A US GAAP Codification Primer

    Speaking The New Lingo – A US GAAP Codification Primer A primer on the new US GAAP Accounting Standards Codification. Accounting standards; 9295 06/01/2010 05:00:00 ...

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    • Authors: Douglas Van Dam
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • 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

  • 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

  • Principle-Based Reserves Update

    Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent activity within certain aspects of the groups associated with the evolution of the Valuation ...

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    • Authors: Karen Rudolph
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value 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
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