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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
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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article ... will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Targeted Improvements—Illustrated Universal Life Earnings
Targeted Improvements—Illustrated Universal Life Earnings Illustrates the effects that ... Earnings Illustrates the effects that proposed GAAP changes will have on earnings emergence of universal life ...- Authors: Steven Malerich
- Date: Jun 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; 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>Universal life
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No-See-Ums (Part 2)
No-See-Ums (Part 2) Update on IASB Activities during the last quarter of 2016. International Accounting ...- Authors: Henry Siegel
- Date: Mar 2017
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Changes to DAC: Some Things You Want to Know About ASU 2010-26
2010-26: the new Financial Accounting Standards Board FASB guidance which changes the definition of costs ... costs related to the acquisition of new and renewal insurance contracts that can be capitalized. Acquisition ...- Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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C3 Phase II – Practical Insights for this Year End
discussion of the possible effort required and impacts resulting from the implementation of C3 Phase II ... II for establishing risk-based capital for variable annuities. This article will describe practical considerations ...- Authors: Timothy J Ruark
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
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A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It?
A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It? Discussion of how meaningful ... meaningful GAAP ROE is as a measurement of management performance or how well management has deployed capital ...- Authors: John F Bevacqua
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Embedded value; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the ... the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to accounting for long- duration ...- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Actuarial Aspects of SOX 404
Actuarial Aspects of SOX 404 A discussion of Actuarial Aspects of Section 404 of Sarbanes-Oxley Accounting ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
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Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2
Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2 Proposes an approach ... assumptions for living benefits using a combination of available experience data and predictive modeling ...- Authors: Marianne C Purushotham, Mark Birdsall
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities; Annuities>Equity-indexed annuities; Annuities>Expenses - Annuities; Annuities>Fixed annuities; Annuities>Group plans - Annuities