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Overview of IASB Accounting for Insurance Contracts
Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts ... reporting;International Accounting Standards Board=IASB;Life valuation; 9149 3/1/2003 12:00:00 AM ...- Authors: Laura J Hay, Scott E Wright
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
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Variable Annuity DAC: A Survey of Current Practice
priateness of a specific technique below for an individual company; such an assess- ment must be based on ... using best estimate assumptions. At subsequent valuation dates, the DAC balance is “trued up” to reflect ...- Authors: Laura J Hay, Elizabeth Rogalin
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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GAAP for Nontraditional Long-Duration Contracts
GAAP for Nontraditional Long-Duration Contracts 2003 Valuation Actuary Symposium, San Diego, CA. ... Nontraditional Long-Duration Contracts 2003 Valuation Actuary Symposium, San Diego, CA. This session ...- Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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The Financial Reporter
priateness of a specific technique below for an individual company; such an assess- ment must be based on ... Financial Reporting Section is much broader than any individual I know. That being the case, I’m trying to determine ...- Authors: Frank Buck, Jerry Enoch, Frank S Irish, Edward Robbins, Raymond Ted Schlude, Laura J Hay, Keith Dall, John F Bevacqua, Elizabeth Rogalin
- Date: Dec 2002
- Publication Name: The Financial Reporter
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The Financial Reporter
org/research/rarchive/glifetab.htm) and the Krieger Table, also known as the 1970 Intercompany Group Life ... ities with certain death benefit provisions. THE VALUATION OF FINANCIAL CONTRACTS The remainder of this ...- Authors: Application Administrator, Jerry Enoch, Larry M Gorski, Jeyaraj Vadiveloo, Laura J Hay, John F Bevacqua, Scott E Wright, Keith Terry
- Date: Mar 2003
- Publication Name: The Financial Reporter
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The Financial Reporter
concept of internal controls and what actuarial valuation processes are covered by SOX 404. It examines ... support, the in-force covered business at the valuation date.” Principle 5: “Required capital should ...- Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
- Date: Dec 2004
- Publication Name: The Financial Reporter
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International Accounting for Insurance
extent, Asia.. Participating life is primarily individual endowment business. Investment performance is ... requirements. A great place to start is the valuation system. Again, in Europe, statutory reserving ...- Authors: Morris Chambers, Laura J Hay, Robert W A Howe, Scott E Wright
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Actuarial Aspects of SOX 404
and persisten- cy studies, etc. • Actuarial valuation systems – The programs, spreadsheets and other ... conditions. There is excessive reliance on a key individual for a specific subprocess. Actuarial resources ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
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Implications of the AcSEC Statement of Position for Nontraditional Products
Nontraditional Products 2 meetings and the Valuation Actuary Symposium. He is the president of the ... force you use actual experience up until the valuation date. Your view might have been one thing at ...- Authors: David Rogers, Vincent Y Y Tsang, Laura J Hay
- Date: Jun 2004
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]