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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
have simply not been part of the benefit reserve valuation process. Some insurers might wonder: Can we construct ... going through all the work to build a robust LDTI valuation model? Unfortunately, the integration under LDTI ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Recoverability/Loss Recognition
Recoverability/Loss Recognition This session from the 1992 Valuation Actuary Symposium covers recoverability and loss ... recoverability, actuarial standard of practice 14, and valuation work by line of business or issue-year groups ...- Authors: Steven H Mahan, Stephen A J Sedlak, Charles Underwood
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Standards of practice; Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Life Insurance
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
insurance products such as long-term care (LTC), individual disability income (IDI) and critical illness ... generally an increasing relationship between an individual’s age and their expected claim costs. However ...
- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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GAAP Reserving Practices for A&H Business
considered inappropriate for the circum- stances. TABLE 1' GAAP HIERARCHY Level A: FASB APB Opinions ... 154 Financial Reporting Section Monograph TABLE 2 FASB STATEMENTS OF PARTICULAR RELEVANCE TO ...- Authors: S Michael McLaughlin
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability