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  • VA GAAP Reserving Practices—Survey Highlights
    VA GAAP Reserving Practices—Survey Highlights This article summarizes the results of the ... survey covering industry practices relating to the valuation of variable annuities under FAS 133/157 including ...

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    • Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • PBR Reporting Requirements
    reserve over net premium reserve”; • the new valuation methods will be added to Exhibit 5 and Separate ... exemption is the result of the NAIC-adopted Valuation Manual, or a state statute or regulation which ...

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    • Authors: Aisling Metcalfe, Constance Newby
    • Date: Dec 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    Concurrent Implementation of two Accounting Bases Table 1 Comparison of US GAAP Targeted Improvements and ... GAAP TARGETED IMPROVEMENTS VS. IFRS: SUMMARY Table 1 summarizes some of the US GAAP Targeted Improve- ...

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    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • 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]
  • The International Actuary
    The International Actuary Three actuaries describe their experience of international working. ... advising clients on actuarial fi- nancial reporting, valuation, asset/liability management, and mergers and ...

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    • Authors: Aisling Metcalfe, Le Van Tran, David Cosentino
    • Date: Nov 2015
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Actuary of the Future
  • Brexit - What does it mean for U.S. insurers?
    Brexit - What does it mean for U.S. insurers? Following the referendum in the UK on June 23 ... this as previous U.K. regulators did with the Individual Capital Assessment under Solvency I. The creation ...

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    • Authors: Aisling Metcalfe, Michael Christopher Beck
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Brexit: What Does It Mean for U.S. Insurers?
    Brexit: What Does It Mean for U.S. Insurers? Discussion of the implications for US Insurers ... this as previous U.K. reg- ulators did with the Individual Capital Assessment under Sol- vency I. The creation ...

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    • Authors: Aisling Metcalfe, Michael A P Beck
    • Date: May 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Actuary of the Future
    • Topics: Actuarial Profession>Professional development