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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II Practical Considerations for Implementing the New Statement ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Green...But No Envy
Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; Life insurance; Financial reporting; National ...- Authors: Matthew P Clark
- 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]; Life Insurance; Reinsurance>Financial reporting for reinsurance
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Other Comprehensive Income For Insurance Contracts
Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance
FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Reserve Credits For Reinsurance
Reserve Credits For Reinsurance This session discussion is panelists debating conflicting proposals as to how best to overhaul regulations governing reserve credits for reinsurance. Between the ...- Authors: David Atkinson, Wayne D Bidelman, Thomas G Kabele, Melville J Young, Bruce L Williams
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Reinsurance>Financial reporting for reinsurance
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Embedded Derivatives in Modco and Similar Reinsurance Arrangements
Embedded Derivatives in Modco and Similar Reinsurance Arrangements A discussion of the recent announcement from FASB that certain reinsurance agreements, such as modified coinsurance ...- Authors: Richard H Browne
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Reinsurance>Financial reporting for reinsurance
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Financial Reporting Issues Relating to Reinsurance
Financial Reporting Issues Relating to Reinsurance Discusses statutory accounting variations, credit-for-reinsurance rules [surplus-relief regulation, security for unauthorized reinsurance, and ...- Authors: Diane Wallace, John M Cole, Paul A Schuster, Thomas E Skillman
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Reinsurance>Financial reporting for reinsurance
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Ask the Experts
Ask the Experts From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Addresses a variety of financial reporting issues of interest to the ...- Authors: David N Becker, Application Administrator, J Campbell, Martin Claire, Mark F Davis, John Di Joseph, George Harrison, Kerry Krantz, Daniel J McCarthy, James L McCallen, Benjamin George Peters, Michael Sparrow
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy; Reinsurance>Financial reporting for reinsurance
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Reinsurance Regulations—Organizations That Influence the Regulations
Reinsurance Regulations—Organizations That Influence the Regulations Discussion of organizations that influence reinsurance regulations American Academy of Actuaries=AAA;Financial Accounting ...- Authors: Timothy J Tongson, Elvina Richardson
- Date: Aug 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Influence; Strategic Insight and Integration>Influence decisions
- Publication Name: Reinsurance News
- Topics: Public Policy; Reinsurance; Reinsurance>Financial reporting for reinsurance
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GAAP Accounting for Reinsurance Ceded
GAAP Accounting for Reinsurance Ceded This paper discusses the principles found in the Academy of Actuaries Committee on Financial Reporting Principles' Recommendation 4, Reinsurance Ceded ...- Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Reinsurance>Financial reporting for reinsurance