Author Archives: Marc Oberholtzer


About Marc Oberholtzer

Marc Oberholtzer, FCAS, MAAA, chairs the Committee on Financial Reporting and Analysis. He is a principal at PricewaterhouseCoopers, in Philadelphia.

FASB Board Proposes Changes to P&C Insurance Company Disclosures

Since 2008, the Financial Accounting Standards Board (FASB) has been working alongside the International Accounting Standards Board (IASB) on revisiting the United States Generally Accepted Accounting Principles (US GAAP) accounting model for insurance contracts. While the IASB appears to be moving ahead with fundamental changes to insurance contract accounting under International Financial Reporting Standards (IFRS), … Read more »