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  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I

    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I Practical Considerations for Implementing the New Statement of ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • End-User Applications in Actuarial Processes: Risks and Controls

    End-User Applications in Actuarial Processes: Risks and Controls A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to ...

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    • Authors: Arnold Dicke, P Shane Elenbass
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
  • Industry Preparedness And Impact of FASB Targeted Improvements

    Industry Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact of proposed GAAP changes and commentary on preparedness based on company survey. GAAP ...

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    • Authors: Craig Reynolds, Karthik Yadatore
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Introduction to “Lifric”

    Introduction to “Lifric” Introduction to the purposes and roles of “Lifric”, an acronym for the American Academy of Actuaries working group, Life Financial Reporting Committee Accounting ...

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    • Authors: Errol Cramer
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts

    AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts Discussion of AICPA Statement of ...

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    • Authors: John Morris
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • OCI OK

    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • December 2015 issue of The Financial Reporter

    December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial accounting controls;Financial Accounting Standards Board=FASB;Financial economics;Financial ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • 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]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Financial Statement Disclosure: The Needs and Practices Related to Financial Risk

    Financial Statement Disclosure: The Needs and Practices Related to Financial Risk This paper considers the question of whether the growth in the size of financial statements witnessed over the ...

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    • Authors: Robert Frasca, Gordon Andrew Tucker
    • Date: Jan 2007
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Actuarial Practice Forum
    • Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Demutualization: Filling the “GAAP” in Accounting

    Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue No.

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    • Authors: Darryl Wagner, Patricia Matson
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Changes to DAC: Some Things You Want to Know About ASU 2010-26

    Changes to DAC: Some Things You Want to Know About ASU 2010-26 Feature article discussing ASU 2010-26: the new Financial Accounting Standards Board FASB guidance which changes the definition of ...

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    • Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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