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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
referred to as a gross premium reserve in other valuation contexts). Cash flows are discounted using rates ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- 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
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
features, application of assumptions to risk-neutral valuation, lack of data, and risk margin calibration. There ... decisions is the option or non-option approach valuation.[3] Under the non-option approach, fees are attributed ...
- 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]