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Accounting for Ceded Reinsurance Under LDTI—Constraints
five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that ... without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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LDTI Disclosures—Average Duration and Interest
Interest This article highlights the fact that new requirements for disclosure of average liability duration ... diversity in practice. It also recognizes that elements of the new disclosure requirements will enable financial ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Fresh Look at Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... costs enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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FASB Hearing On Insurance Accounting
FASB Hearing On Insurance Accounting This article discusses the FASB Exposure Draft, “Accounting and ... and Losses from the Sale of Investments.” Accounting standards;American Academy of Actuaries=AAA;Capital ...- Authors: William J Schreiner
- Date: Sep 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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An Alternative Option-Based Approach to Calculating MRBs
2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification ... offering protection from “other than nominal market risk.” This applies to products with account values, ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
article restates the formulas then presented for a framework to measure the reinsured portion of a direct loss ... liability. The article corrects a flaw in one of the original formulas and shows, by example, how the framework ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Noise in Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... costs enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary
Ramifications for the Modeling Actuary This article discusses important implications of the upcoming Long-Duration ... accounting change for the modeling actuary. We discuss the modeling implications of new GAAP standards for ...- Authors: Jean-Philippe Larochelle, Ryan Laine, Dave Czernicki
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Modeling Platform
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting for reinsurance ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Sources of Profits
Sources of Profits 1998 Valuation Actuary Symposium. The speakers discussed dissecting and rearranging ... information and a comparison of the FAS 60 format of reporting earnings to a source-of-earnings format. Assumptions;Financial ...- Authors: Anthony John Tokarz, Brett E Morris
- Date: Jan 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]