11
-
20
of
37
results (0.5 seconds)
Sort By:
-
Financial Reporting Research Update
Financial Reporting Research Update Update on research projects sponsored by the Financial ... Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting ...- Authors: James S Hawke, Ronora Stryker
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
A Hard Act to Follow
from The Financial Reporter December 2015 Issue 103 The I want to start by thanking the section ... follow in the footsteps of the brave people who have dared to wear the green jacket! Hopefully, the lab results ...- Authors: Leonard Mangini
- Date: Dec 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional associations
-
Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR
Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business ... Standards Board;Valuation actuary;National Association of Insurance Commissioners 6442478752 9/1/2017 12:00:00 ...- Authors: Gaurav Rastogi
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Life Insurance>Reserves - Life Insurance
-
Considerations for Indexed Universal Life under PBR
Considerations for Indexed Universal Life under PBR The article highlights key considerations as companies ...- Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life
-
GAAP Targeted Improvements—Illustrated Term Insurance Earnings
segment of term insurance, between current GAAP standards and GAAP targeted improvements (based on tentative ... tentative board decisions preceding the release of an exposure draft). Accounting standards;Financial Accounting ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
-
End to End Assumption Documentation Practices
End Assumption Documentation Practices On October 30, 2015, the SOA Assumption Development and Governance ... Governance Group, an informal discussion group consisting of nearly 200 interested actuaries with topics pertaining ...- Authors: Alexander Zaidlin, Hua Li
- Date: Mar 2016
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Experience Studies & Data
-
Covering the Bases
Covering the Bases This article compares earnings emergence under five popular world-wide accounting ...- Authors: R Thomas Herget
- Date: Sep 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
-
PBR Reporting Requirements
December 2017 Issue 110 26 | DECEMBER 2017 THE FINANCIAL REPORTER PBR Reporting Requirements ... many insurers, for a variety of reasons— including uncertainty around the tax treatment—are choosing ...- Authors: Aisling Metcalfe, Constance Newby
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
-
Negative GAAP Term Insurance Reserves – to Floor or Not to Floor?
Negative GAAP Term Insurance Reserves – to Floor or Not to Floor? There is surprisingly ... guidance on whether negative GAAP term reserves should be floored. This article addresses some of the considerations ...- Authors: Robert Crompton
- Date: Dec 2016
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Asset Dependency Discounting—A Flaw in IFRS 17?
Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency discounting as ... 17, and proposed some possible methods to solve the issue. International Financial Reporting Standards;Discount ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]