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American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
replace the existing rules-based valuation laws with principle-based valuation laws. On the GAAP front, both ... moving toward a “current estimate” standard of valuation, which often results in a fair value or similar ...- Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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FASB/IASB Financial Instruments Joint Project
FASB/IASB Financial Instruments Joint Project Discusses a joint project between the FASB and IASB to update ... accounting standards for financial instruments. Asset valuation; 9260 12/1/2010 12:00:00 AM ...- Authors: Leonard Reback
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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FASB Update
FASB Update Discussion of FASB's recent activity on relevant projects other than insurance ... FASB;GAAP;Fair Value Accounting;Reinsurance;Goodwill;Asset valuation 6442471109 9/1/2016 12:00:00 AM ...- Authors: Leonard Reback
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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IFRS 17 Risk Adjustment Confidence Level Disclosure
IFRS 17 Risk Adjustment Confidence Level Disclosure Calculating the risk adjustment confidence ... calculated using a cost of capital approach Liability valuation;Risk measurement;IFRS;IASB 6442480141 12/1/2017 ...- Authors: Leonard Reback
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic capital
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FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on ... FASB;GAAP;Fair value accounting;GMDB;GLB;Liability valuation 6442484498 9/1/2018 12:00:00 AM ...- Authors: Leonard Reback
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... insurance contracts. Accounting standards;Asset valuation;Fair value accounting; 4294969120 12/1/2011 ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Financial Reporter
setting reserves and capitalrequirements for individual life insuranceproducts sold in the United States ... Regulators adopted the Model Regulation for the Valuation of Life Insurance, usually called “Regulation ...- Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
- Date: Dec 2006
- Publication Name: The Financial Reporter
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Other Comprehensive Income For Insurance Contracts
under a building block approach, whereby the valuation would be based on the present value of 10 | ... net income. The key assumptions are described in Table 1. All experience except interest rates is assumed ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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FASB Insurance Contracts Disclosures and Transition
Although the disclosure meeting did not address valuation or measurement issues, some of the new disclosures ... disclosures suggest a change to insurance contract valuation that may not have been clear from previous meetings ...- Authors: Leonard Reback
- Date: Jul 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Moving Away from Convergence
short-duration contracts, it decided that the existing valuation model under FAS 60 did not require any changes ... additional disclosures is a claim development table showing up to 10 years of claim development. It ...- Authors: Leonard Reback
- Date: Dec 2014
- Publication Name: The Financial Reporter