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Financial Reporting

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Article

American Academy of Actuaries Announces Slate for Regular Director Positions

WASHINGTON—The American Academy of Actuaries’ Nominating Committee is presenting a slate of four excellent candidates for regular director positions on the Academy Board of…

Topics: Financial Reporting Long-Term Care Membership Solvency

Date Published: 08/21/2015

Article

American Academy of Actuaries Recognizes Volunteers’ Efforts

WASHINGTON – The American Academy of Actuaries honored four of its volunteers, David Neve, Donna Novak, Bob Rietz, and Stephen Strommen for their contributions to the professional association…

Topics: ABCD Actuarial Standards Benefits Financial Reporting Professionalism Public Policy Risk-Based Capital Solvency

Date Published: 11/13/2014

Article

Regular Directors of the American Academy of Actuaries Begin Terms

WASHINGTON – The American Academy of Actuaries announced the beginning of the terms of the four regular director members elected by its members in online balloting this past summer. Albert…

Topics: Actuarial Science Actuarial Standards Casualty Financial Reporting Professional Organization Reinsurance Risk Management Risk-Based Capital

Date Published: 11/04/2013

Academy in the News

New Actuaries’ Report: Financial Reporting Implications Under the Affordable Care Act

National Business Coalition on Health

Topics: Financial Reporting

Date Published: 07/08/2013

Article

Robert Meilander Appointed Chairperson of the Actuarial Standards Board

WASHINGTON, Dec. 15, 2011 — Robert Meilander will become chairperson of the Actuarial Standards Board (ASB) on Jan. 1. He was appointed to the post by the Council of U.S. Presidents, a…

Topics: Actuarial Standards ASB Financial Reporting Financial Security Life Insurance Professionalism Public Policy

Date Published: 12/15/2011

Article

American Academy of Actuaries Announces Cecil Bykerk as Next President-elect

Board of Directors Also Elects Five Officers WASHINGTON — Oct. 28, 2011 — The American Academy of Actuaries board of directors has elected Cecil Bykerk to the position of president-elect….

Topics: Actuarial Standards Financial Reporting Financial Security Life Insurance Membership Professionalism Public Policy Retirement Risk Management Social Security

Date Published: 10/28/2011

Article

American Academy of Actuaries Honors Rowen Bell With Farley Award

Long-time volunteer recognized for contributions on health care reform and financial reporting WASHINGTON — Nov. 8, 2010 — The American Academy of Actuaries awarded Rowen Bell with…

Topics: Financial Reporting Financial Security Professionalism Public Policy Risk Management

Date Published: 11/08/2010

Article

American Academy of Actuaries’ Pension Expert Comments on GASB Release

WASHINGTON – June 18, 2010 – The American Academy of Actuaries Senior Pension Fellow Frank Todisco provided several observations following his review of the Governmental…

Topics: ASB Financial Reporting Financial Security Professionalism Public Policy

Date Published: 06/18/2010

Related Resources

Practice Note

Market Consistent Embedded Values

Market Consistent Embedded ValuesLife Financial Reporting Committee practice note regarding Market Consistent Embedded Values.

Topics: Financial Reporting

Date Published: 03/16/2011

Policy & Research

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Practice Note

Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards

Financial Reporting Committee practice note on Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards.

Topics: Financial Reporting

Date Published: 03/01/2011

Policy & Research

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Comments on Systemic Risk of Non-Bank Financial Companies

Financial Regulatory Reform Task Force comments to the Financial Stability Oversight Council on its proposed rule, “Authority to Require Supervision and Regulation of Certain Non-Bank Financial…

Topics: Financial Reporting Risk Management

Date Published: 02/25/2011

Policy & Research

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Letter to NAIC on Medicare Part D Survey Request

Medicare Part D RBC Subgroup letter to the NAIC’s Health RBC Working Group asking it to sponsor and administer a survey of carriers that write Medicare Part D business. The survey is designed to…

Topics: Financial Reporting Medicare / Medicaid NAIC Risk Management Solvency

Date Published: 02/09/2011

Policy & Research

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Presentation

Discount Rates: Reconciling the Top Top-Down and Bottom-Up views

Financial Reporting Committee presentation on the discount rate for insurance contracts to FASB and IASB.

Topics: ASB Financial Reporting Risk Management

Date Published: 02/03/2011

Policy & Research

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Comments on Principles for Reducing Reliance on CRA Ratings

Solvency Committee comments to the IAIS on the Financial Stability Board’s (FSB) Principles for Reducing Reliance on Credit Rating Agencies (CRA) Ratings document.

Topics: Financial Reporting Risk Management Solvency

Date Published: 02/03/2011

Policy & Research

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Comment / Letter

COPLFR Report on Improvements to Statements of Actuarial Opinion

Committee on Property & Liability Financial Reporting’s report on its recent activities to the NAIC’s Casualty Actuarial & Statistical Task Force.

Topics: Casualty Financial Reporting NAIC

Date Published: 02/01/2011

Policy & Research

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Joint Report on SMI Project

Life, Health, and Property/Casualty RBC committees joint report in response to the NAIC’s request for assistance with the Solvency Modernization (SMI) project on the NAIC’s Risk-Based Capital (RBC)…

Topics: Casualty Financial Reporting NAIC Risk Management Risk-Based Capital Solvency

Date Published: 01/31/2011

Policy & Research

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Practice Note

Revised Actuarial Statement of Opinion Instructions of NAIC Health Annual Statement Effective December 31, 2010

Health Practice Financial Reporting Committee practice note on the Revised Actuarial Statement of Opinion Instructions of the NAIC Health Annual Statement that went into effect Dec. 31, 2010. This…

Topics: Financial Reporting NAIC Risk Management Solvency

Date Published: 01/01/2011

Policy & Research

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Comment / Letter