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  • December 2015 issue of The Financial Reporter
    ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ... banking.”2 The chairman mentioned that Long-Term Care captives would be addressed later as well. Bill ...

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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
  • The Risk Adjustment—Accounting Perspectives
    benefits, including participating features, and direct expenses, including acquisition costs. Inflows ... is potentially a significantly lower amount than direct costs at the portfolio level. 22 | MARCH ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: 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]
  • Communicating Under Revised Insurance Accounting Proposals
    Communicating Under Revised Insurance Accounting Proposals Article discussing how U.S. insurance ... These actions may often incur cost, but show no direct earnings benefit in current conditions. Being ...

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    • Authors: Brian Paton
    • Date: Sep 2011
    • Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance
    Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance The Financial ... and William Hines disability income and long-term care, and many prop- erty and casualty contracts. Both ...

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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
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]