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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  • Henry Is Mostly Right about IFRS for Insurance

    Henry Is Mostly Right about IFRS for Insurance Different points of view about IFRS are explained. International Financial Reporting Standards=IFRS 6442475651 3/1/2017 12:00:00 AM ...

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    • Authors: James Milholland
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17 Variable fee approach

    IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic. CSM;VFA;IFRS 17 ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Mar 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Insights Into Life PBR Emerging Practices and Implementation

    Insights Into Life PBR Emerging Practices and Implementation In this article, we explore key insights from Oliver Wyman's 2020 Life PBR Emerging Practices Survey, which provides a broad ...

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    • Authors: Dylan Strother, Haley Christine Jeorgesen , Ellen Smith
    • Date: Nov 2020
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life
  • The Financial Reporter, December 2019, Issue 119

    The Financial Reporter, December 2019, Issue 119 Read the December 2019 issue of The Financial Reporter published by the Financial Reporting Section. Newsletters provide practical information for ...

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    • Authors: Society of Actuaries
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Implementation Considerations for VA Market Risk Benefits

    Implementation Considerations for VA Market Risk Benefits Feature article discussing the number of challenges associated with ASU 2018-12 related to the measurement of market risk benefits.

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    • Authors: Dylan Strother, John Adduci, James B Kern
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Research Update

    Financial Reporting Research Update This newsletter article provides an update, as of December 2024, on Financial Reporting Section sponsored research projects in process and those recently ...

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    • Authors: Gavin Stewart, Ronora Stryker
    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Governance of Principle-Based Reserves

    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation processes, including standards, oversight, controls and review related to the PBR ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business

    Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business Adjusting GAAP reinsurance reserves to account for reinsurance protection against the events that trigger direct ...

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    • Authors: Steven Malerich, Jack Liu
    • Date: May 2024
    • Competency: Communication; External Forces & Industry Knowledge; Leadership
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
  • COLIFR Corner

    COLIFR Corner COLIFR Corner by Harold Forbes from the Financial Reporter, May 1999, Issue No. 39. American Academy of Actuaries=AAA;Annuities;Risk-based capital=RBC; 9093 5/1/1999 12:00:00 AM ...

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    • Authors: Harold Forbes
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Letter From the Editor - New Production Schedule for The Financial Reporter

    Letter From the Editor - New Production Schedule for The Financial Reporter Letter From the Editor New Production Schedule for The Financial Reporter by Jerry Enoch from The Financial Reporter, ...

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    • Authors: Jerry Enoch
    • Date: Sep 2003
    • Publication Name: The Financial Reporter