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  • The Risk-Focused Exam

    The Risk-Focused Exam Article discussing the risk focused exam approach incorporated in the Financial Condition Examiners Handbook. risk theory;corporate governance;audits 6442455884 06/01/2014 ...

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    • Authors: Franklin Clapper
    • Date: Jun 2014
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Public Policy

  • What Is The Professional Development Committee And What’s In It For You?

    What Is The Professional Development Committee And What’s In It For You? Feature article discussing the SOA’s Professional Development Committee and how it benefits SOA members. PD;Society of ...

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    • Authors: Beth Grice, Terry Long, Judy Powills
    • Date: Mar 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development

  • International Actuarial Association Report

    International Actuarial Association Report Feature article discussing the developments of the International Actuarial Association. IASB;IAA;IFRS 6442454443 03/01/2014 06:00:00 ...

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    • Authors: James Milholland
    • Date: Mar 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations

  • Stochastically Forecasting Accounting Standards

    Stochastically Forecasting Accounting Standards Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board.

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    • Authors: Henry Siegel
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods>Stochastic models

  • Update on Regulatory Developments

    Update on Regulatory Developments Update on regulatory developments in the US and internationally NAIC 6442465168 12/01/2015 06:00:00 ...

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    • Authors: Francis de Regnaucourt
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge; Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Public Policy

  • Fair Value for Variable Annuity Guarantees

    Fair Value for Variable Annuity Guarantees Update on FASB's tentative decision to require fair value for many variable annuity and variable life guarantees Generally Accepted Accounting ...

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    • Authors: Leonard Reback
    • Date: Dec 2015
    • Publication Name: The Financial Reporter

  • Update on Regulatory Developments

    Update on Regulatory Developments Regulatory developments at the NAIC (other than PBR), IAIS, and Federal Reserve. Regulation;Federal Reserve;International;Systemic Risk 6442462327 06/01/2015 ...

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    • Authors: Francis de Regnaucourt
    • Date: Jun 2015
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter

  • Chairperson's Corner

    Chairperson's Corner Financial Reporting Section Council Update Volunteer 6442462328 06/01/2015 05:00:00 ...

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    • Authors: Tara J P Hansen
    • Date: Jun 2015
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter

  • Negative GAAP Term Insurance Reserves – to Floor or Not to Floor?

    Negative GAAP Term Insurance Reserves – to Floor or Not to Floor? There is surprisingly little guidance on whether negative GAAP term reserves should be floored. This article addresses some of ...

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    • Authors: Robert Crompton
    • Date: Dec 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • The Art of Asset Adequacy Testing

    The Art of Asset Adequacy Testing A discussion of areas of AAT where the Actuary uses a considerable degree of discretion and judgment and guidance is limited. assumptions;asset adequacy ...

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    • Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
    • Date: Dec 2016
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
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