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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar ... a high-level summary of the Market Risk Benefit volatility that a focus group of companies incurred and ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts Discussion of AICPA ... Statement of Position 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection ...- Authors: John Morris
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses alternative ...- Authors: Arnold Dicke
- Date: Dec 2005
- 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: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
Companies S&P Global released its initial version of proposed changes regarding its Insurer Risk-Based ... notes or criteria releases, the proposed changes comprehensively updated the current S&P rating criteria ...- 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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Adjusted (Non-GAAP) Earnings Under LDTI
Earnings Under LDTI Adjusted earnings has long been a fundamental KPI for investors to assess the core financial ... financial performance of a company. As a non-GAAP measure, there is a divergence in practice of how individual ...- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Section News March 2012
Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, ... Financial Reporting Standards=IFRS;National Association of Insurance Commissioners=NAIC;Risk adjustment;Securities ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Statutory Deferred Taxes
Statutory Deferred Taxes Discussion of the establishment of deferred tax assets or liabilities ... Taxes Discussion of the establishment of deferred tax assets or liabilities under Statutory codification ...- Authors: Edward Robbins
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Regulatory Capital Adequacy for Life Insurance Companies
provides a summary of the research paper and Excel-based tool that can be found on the SOA’s website at ... Companies: A Comparison of Four Jurisdictions | SOA. By Janine Bender and Ben Leiser The Financial Reporter ...- Authors: Ben Leiser, Janine Halldorson
- Date: May 2024
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
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Letter From the Editor - A Fly on the Wall: What Is a Meeting of the Financial Reporting Section Council Like?
Letter From the Editor - A Fly on the Wall: What Is a Meeting of the Financial Reporting Section Council ... Council Like? Letter From the Editor A Fly on the Wall: What Is a Meeting of the Financial Reporting Section ...- Authors: Jerry Enoch
- Date: Jun 2003
- Publication Name: The Financial Reporter
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frn-2012-iss88
The Financial Reporter ISSUE 88 MARCH 2012 OCI OK By Tom Herget 1 OCI OK By Tom Herget 2 Chairperson’s ... By Henry Siegel 16 NAIC ORSA By Steeve Jean 19 The Risk Adjustment— Accounting Perspectives By Jim ...- Date: Feb 2012
- Publication Name: The Financial Reporter