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  • The Financial Reporter, June 2018, Issue 113
    Berthiaume, FSA, MAAA Katie Cantor, FSA, MAAA 2018 Valuation Actuary Symposium Coordinator Simpa Baiye, FSA ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Income Volatility Under LDTI
    volatility for these products (organized by current valuation methodology): PRODUCTS CURRENTLY FOLLOWING FAIR ... percent. Under the income statement view (left table), it is difficult to explain why there is a loss ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • GAAP/FAS 97/Practice Bulletin 8
    GAAP/FAS 97/Practice Bulletin 8 Panelists discuss: [1] Practice Bulletin 8 that was written for ... re-entry term products. Session 10 of the 1991 Valuation Actuary Symposium. Term life=Annual renewable ...

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    • Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
    • Date: Jan 1991
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • 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 ...

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    • 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]
  • Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
    Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative ... Fair value accounting;GAAP reserves;Liability valuation 6442476990 6/1/2017 12:00:00 AM ...

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    • Authors: Shaowei Yang, David Ruiz
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • 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 ...

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    • 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]
  • Implementation Perspectives On Solvency II Internal Model Standards
    Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing internal ... Generally Accepted Accounting Principles=GAAP; Life valuation 4294995928 3/1/2013 12:00:00 AM ...

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    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • FAS No. 97 - Handling Persistency Kicker Features
    FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS ... return of load kickers. Acquisition expenses;Life valuation;Persistency;Return on investment; 12815 7/1/1988 ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP Issues
    GAAP Issues This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues including ...

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    • Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
    • Date: Jan 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • December 2015 issue of The Financial Reporter
    Kehrberg, Webcast Coordinator Michael McDonald, 2016 Valuation Actuary Symposium Michael Schmuker, Volunteer ... opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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