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Session 45: Dynamic Hedging - Fair Valuation for FAS 133
Session 45: Dynamic Hedging - Fair Valuation for FAS 133 Presented at May 2002 Spring Meeting. ... long-duration contracts and for separate accounts. Asset valuation;Equity-indexed annuities;Guaranteed living benefits=GLB;Hedge ...- Authors: Ejaz Haroon, Martin Hall
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting Alternatives For New Products
Accounting Alternatives For New Products Presented at April 1985 Spring Meeting. This session discussed different ... annuities, variable products. Annuity valuation;Life valuation; 15695 4/1/1985 12:00:00 AM ...- Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
- Date: Apr 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Canadian GAAP and the Policy Premium Method
Canadian GAAP and the Policy Premium Method From 1986 Valuation Actuary Symposium Valuation Actuary ... Policy Premium Method From 1986 Valuation Actuary Symposium Valuation Actuary Symposium Proceedings ...- Authors: Kenneth T Clark, Hank Howarth, Donald M Keith
- Date: Sep 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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 for Medicare Supplement Policies
GAAP for Medicare Supplement Policies This paper examines five alternative valuation methods - ... Policies This paper examines five alternative valuation methods - prospective, retrospective, global, ...- Authors: Alfred Raws
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
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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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IFRS 17 – a paradigm shift for U.S. actuaries
of cash flows is essentially a gross pre- mium valuation reserve that is often computed as part of the ... accounting models that employ a net premium valuation approach which produces a zero reserve at inception ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
section 403(b) plan, section 457(b) plan, or individual retirement account or annuity (IRA), all of ... rules governing them dif- fer considerably. An individual retirement annuity is not subject to the same ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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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
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Worldwide Accounting Developments
method was introduced. This was a prospective valuation method using actual policy premiums, best-estimate ... their valuations. Between '85 and 2000, many valuation technique papers came out, and they provided ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]