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The Art of Asset Adequacy Testing
The Art of Asset Adequacy Testing A discussion of areas of AAT where the Actuary uses a considerable ... considerable degree of discretion and judgment and guidance is limited. assumptions;asset adequacy analysis;Statutory ...- Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
- Date: Dec 2016
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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On the Fair Value of Insurance Liabilities
On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to use in ... in computing the Fair Value of Insurance Liabilities Discount rates=Interest rates;Fair value accounting;International ...- Authors: Donald Solow
- Date: Dec 2004
- 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: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
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Defining the Details: Intricacies of PBR Disclosures
Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and ... considerations for PBR Reports based on findings from the 2017 submissions. Principles-based reserves (PBR);Financial ...- Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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December 2016 edition of The Financial Reporter
December 2016 edition of The Financial Reporter December 2016 edition of The Financial Reporter Financial ...- Authors: Society of Actuaries
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Use of Reliance in Actuarial Opinions
The Use of Reliance in Actuarial Opinions The Use of Reliance in Actuarial Opinions by Frank S. Irish ... Irish from The Financial Reporter, December 2002, Issue No. 51. Life reinsurance; 9130 12/1/2002 12:00:00 ...- Authors: Frank S Irish
- Date: Dec 2002
- Competency: Professional Values
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice
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Accounting for Ceded Reinsurance Under LDTI—Existing Business
Accounting for Ceded Reinsurance Under LDTI—Existing Business This is the final article in a five-part series ... about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts ...- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Constraints
Accounting for Ceded Reinsurance Under LDTI—Constraints As a follow-up to a previous five-part series ... series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, until ...- 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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AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic
Dominate? Standard Scenario Or Stochastic Discusses the newly adopted actuarial guideline for variable annuity ... reserving which is principles-based. It requires the calculation of both, a standard deterministic scenario reserve ...- Authors: Yuhong Xue
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Fair value accounting
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
for Ceded Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting ... accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts ...- 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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Case Study - Impact of Tax Cuts and Jobs Act 2017
Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis of the impacts of the ... the 2017 Tax Cuts and Jobs Act for certain life insurance contracts. Taxation;Reserves;Life Insurance ...- Authors: Christopher Zuiker, Dylan Strother
- Date: Sep 2018
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance