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  • Goodbye White Book — New US GAAP Book Released by the SOA

    The SOA textbook related to US GAAP for insurers has been updated. It incorporates the recent GAAP changes, including Long Duration Targeted Improvements, and now covers both life and non-life ...

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    • Authors: Douglas Van Dam
    • Date: Aug 2025
    • Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Section Council Commits to Producing GAAP Textbook

    Section Council Commits to Producing GAAP Textbook Under the leadership of recent and current Section chairs, your Council has committed to creating a new textbook on U.S. GAAP for life insurance ...

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    • Authors: R Thomas Herget
    • Date: Feb 2000
    • Competency: Communication
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting for Ceded Reinsurance under LDTI—Introduction

    Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance