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Insurance Capital Standards: Changes on the Horizon
Insurance Capital Standards: Changes on the Horizon Feature article discussing expected future regulation ...- Authors: J Duran
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income
Contemplating the Impactof the Proposed SOP on GAAP Income VA GMDBs: Contemplating the Impact of the Proposed ... Proposed SOP on GAAP Income by David C. Heavilin and Karen J. Sasveld from The Financial Reporter, December ...- Authors: David C Heavilin
- Date: Dec 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Embedded Risk in Settlement Options on Older Life and Annuity Contracts
Embedded Risk in Settlement Options on Older Life and Annuity Contracts Embedded Risk in Settlement ... Settlement Options on Older Life and Annuity Contracts Annuity reserves;Annuity valuation;Deferred annuities;Discount ...- Authors: John Ladley, Kenneth Beck
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating ... g. declared credited rates) under IFRS 17. Some of the questions that are answered include classification ...- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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Preparing for the Future: Understanding the Issues from the 2017 Living to 100 Symposium
for the Future: Understanding the Issues from the 2017 Living to 100 Symposium Observations of the meeting ... in Orlando of the 2017 Living to 100 Symposium, including summaries of the remarks by the guest speakers ...- Authors: Faye Albert
- Date: Jun 2017
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality
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IFRS 17 Risk Adjustment – Insights from a Practical Example
IFRS 17 Risk Adjustment – Insights from a Practical Example This article examines potential approaches ... approaches to the calculation of the risk adjustment component, with a focus on a case study related to a UL ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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I don’t have to worry about “PBR” for health insurance
I don’t have to worry about “PBR” for health insurance This article provides an ... overview of the impact of the revisions to the Standard Valuation Law adopted by the NAIC in 2009 on accident ...- Authors: Leslie Jones, Patricia Matson
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
released its initial version of proposed changes regarding its Insurer Risk-Based Capital Adequacy methodology ... and assumptions on Dec. 6th, 2021. Unlike prior guidance notes or criteria releases, the proposed changes ...- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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Model Validation and Common LDTI Validation Observations
Observations The introduction and effective application of US GAAP LDTI have increased the scrutiny of those ... those reviewing the updated financial results. That is because LDTI has resulted in significant changes in ...- Authors: Xin Cheng Zheng (Jack)
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]