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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.- 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]
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Respect
Respect The author discusses recent developments regarding insurance contract issues with the Financial Accounting Standards Board and the International Accounting Standards Board, and affirms ...- Authors: Henry Siegel
- Date: Jan 2013
- Competency: Professional Values>Ethical standards; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Actuaries Out of the Box: Our Roles in Implementing New Reporting Regime – Lessons Learned from the Ground
Actuaries Out of the Box: Our Roles in Implementing New Reporting Regime – Lessons Learned from the Ground Under the new reporting regimes actuaries have the opportunity to become leaders for all ...- Authors: Nicholas Carbo, Alexandre Lemieux, Brian J. Foley, Christopher Murphy
- Date: Aug 2020
- Competency: Strategic Insight and Integration
- Topics: Actuarial Profession; Actuarial Profession>Professional development; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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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; 9108 ...- 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]
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Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the International Actuarial Association who met in Nassau, the Bahamas. Discussions ...- Authors: James Milholland
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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PBA Corner
PBA Corner Information regarding the Economic Scenario Generator to be used when calculating Principle-based reserves and implementing VM20. ;; Accounting standards; Life insurance; Financial ...- Authors: Karen Rudolph
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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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.- 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
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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; 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
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Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative approaching to setting ascribed premiums for market risk benefits under FASB ...- Authors: Shaowei Yang, David Ruiz
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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]
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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 ...- 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]