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  • IFRS 17 Corner
    IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons ... rates By Bruce Rosner The Financial Reporter, April 2023 On Jan. 1, 2023, all of the geological instruments ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • Greetings
    Greetings The Financial Reporter has featured several articles in the past year on the fair value of liabilities ... with good discussion of the “own credit risk” question: if and how the credit risk of an insurer should ...

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    • Authors: Richard H Browne
    • Date: Mar 2006
    • Publication Name: The Financial Reporter
  • Report On The International Actuarial Association—Hyderabad Meeting
    Report On The International Actuarial Association—Hyderabad Meeting Feature article that summarizes ... summarizes the events of the recent International Actuarial Association IAA meeting. Acquisition expenses;Discount ...

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    • Authors: James Milholland
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Governance of Principle-Based Reserves
    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation ... oversight, controls and review related to the PBR analysis By Bob Leach The Financial Reporter, September 2023 ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • Survey of Section Members Provides Input on Newsletter — Method of Distribution Tops List of Comments
    Survey of Section Members Provides Input on Newsletter — Method of Distribution Tops List of Comments ... Survey of Section Members Provides Input on Newsletter — Method of Distribution Tops List of Comments ...

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    • Authors: Thomas Nace
    • Date: Mar 2001
    • Publication Name: The Financial Reporter
  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored
    Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and ... insurance example to illustrate potential impacts on liabilities and, ultimately, earnings emergence.

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    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • 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 ...

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    • 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
  • AG43 Case Study Results - Alternative Scenario Sets
    valuation and Risk Based Capital results for a sample variable annuity block of business. The valuations ... valuations were performed under the current rules and guidelines in effect until Dec. 31, 2009 and also under ...

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    • Authors: John Froehle
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities
  • Enhancing Controls in Conjunction with GAAP LDTI
    Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting ... to actuaries. It also discusses the impact of LDTI on controls and the strategic decisions that insurers ...

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    • Authors: Kathleen Kervick
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Value-at-Risk—an OverviewPart Two of Two
    Value-at-Risk—an OverviewPart Two of Two Value-at-Risk—an Overview Part Two of Two by Glyn Holton from ... from The Financial Reporter, May 1999, Issue No. 39. Monte Carlo simulation;Scenario generation=Scenario ...

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    • Authors: Glyn A Holton
    • Date: May 1999
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Modeling & Statistical Methods>Value at risk - Modeling & Statistical Methods