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LDTI Implications and Insights: IDI and LTC
highlights the key implications and insights as a result of the change to the determination of reserves ... reserves under GAAP accounting guidance for insurers with long-duration liabilities due to Accounting Standards ...- Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
A description and status ... update on all recent research reports sponsored by the Financial Reporting Section.- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
effective at the end of 2023. This paper is to highlight the notable changes between the current capital ... criteria and the proposed model. We also discuss major changes from the first RFC and the second RFC, ...- Authors: Yiru (Eve) Sun, Brian Spadaccino
- Date: Nov 2023
- Competency: Communication; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Investment strategy - Life Insurance; Life Insurance>Capital - Life Insurance
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A Summary of the UVS Project
A Summary of the UVS Project A Summary of the UVS Project by Dave Sandberg from The Financial Reporter ...- Authors: David Sandberg
- Date: Mar 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Modeling & Statistical Methods
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Income Volatility Under LDTI
Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income ... income volatility under Long Duration Targeted Improvements (LDTI) for several key types of long duration contracts ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Report on the Los Angeles Meeting of the IAA
Report on the Los Angeles Meeting of the IAA Feature article discussing the happenings at the recent International ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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On the Fair Value of Insurance Liabilities: The Continuing Debate
On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of the theoretically ... liabilities: whether or not the credit rating of the insurer should affect the discount rate used. See ...- Authors: Luke Girard
- Date: Jun 2006
- 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: Financial Reporting & Accounting>Fair value accounting
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The Fair Valuation of Insurance Liabilities: The Information Set Perspective
The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion of the ... the proper interest rate to use in discounting liability cash flows to reflect credit risk of the insurer ...- Authors: Michael F Davlin
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
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December 2015 issue of The Financial Reporter
December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Gaining Trust in Predictive Models—an Actuarial Perspective
Actuarial Perspective This article provides an overview of activities that should be considered by an actuary ... provides an examination of various methodologies that can be implemented in the validation process. By ...- Authors: David Alison FSA (David)
- Date: Sep 2021
- Competency: Communication; External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Predictive Analytics>Modeling techniques; Predictive Analytics>Quality control & model governance; Technology & Applications>Artificial intelligence & machine learning