Log in / My SOA
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
11 - 20 of 51 results (0.25 seconds)
Sort By:

  • 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 ...

    View Description

    • 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

  • 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 ...

    View Description

    • 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

  • 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 ...

    View Description

    • 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

  • 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 ...

    View Description

    • 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

  • 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 ...

    View Description

    • 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

  • 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 ...

    View Description

    • 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

  • Fully Reinsured Business: Are the Financial Implications Neutralized, Or Not?

    Fully Reinsured Business: Are the Financial Implications Neutralized, Or Not? The article investigates the reasons behind non-zero financial implications for fully reinsured businesses within the ...

    View Description

    • Authors: Tianchi (Paul) Zhang, Ryan Kiefer
    • Date: Nov 2024
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Life reinsurance; Reinsurance>Reserving - Reinsurance

  • 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 ...

    View Description

    • 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

  • 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 ...

    View Description

    • 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

  • 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 ...

    View Description

    • 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
    • Per Page: