1
-
10
of
25
results (0.27 seconds)
Sort By:
-
Chairperson's Corner: Section Priorities for 2016
Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...- Authors: Leonard Mangini
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- 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
-
PBA Corner
PBA Corner Discusses the VM-20 impact testing to be done by 25 insurers. Principles-based reserves=PBR; 9261 12/1/2010 12:00:00 AM ...- Authors: Karen Rudolph
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
-
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
-
International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft 5 dealing with specific requirements for insurance companies ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
-
Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins
Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins SFAS 157, Fair Value Measurements, defines fair ...- Authors: Kenneth LaSorella
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
-
PBA Corner
PBA Corner Activity surrounding the principle-based approach to statutory reserves and minimum regulatory capital is gaining momentum. This article will allow those readers who are not as close ...- Authors: Karen Rudolph
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Santa Claus, The Easter Bunny, And Illiquidity Premium
Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use of fair value or market consistent measurement for the valuation of insurance liabilities. International ...- Authors: Patricia Matson
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- 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
-
A Liquid/Illiquid Financial Instrument Reporting Paradigm and its Application to the IASB Preliminary Views on Insurance Contracts
A Liquid/Illiquid Financial Instrument Reporting Paradigm and its Application to the IASB Preliminary Views on Insurance Contracts The FASB is contemplating a joint project with the IASB on a new ...- Authors: Charles Wisehart
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
-
From Those Wonderful Folks Who Brought You The Subprime Crisis
From Those Wonderful Folks Who Brought You The Subprime Crisis Just about everything that took place on the international front this quarter was influenced to some degree by the subprime crisis.- Authors: Henry Siegel
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting