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GAAP Targeted Opportunity
GAAP Targeted Opportunity ... Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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GAAP Targeted Improvements—Unlocking Persistency
GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous ... articles at unlocking of traditional contract valuation assumptions, this time examining the effects of ...- Authors: Steven Malerich
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
assets still owned by the ceding company. Asset valuation;Derivatives;Financial Accounting Standards Board=FASB;Financial ... reporting;Generally Accepted Accounting Principles=GAAP;Life valuation;Credit risk;Modified coinsurance=Modco; 10624 ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary ... meaningful results without overly complicating valuation processes. Accounting standards;GAAP reserves ...- Authors: Steven Malerich
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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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Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and for Separate Accounts – Part III
Practical Considerations for Implementing the New Statement of Position for Long-Duration ... benefits=GMDB;Guaranteed minimum income benefits=GMIB;Life valuation;Scenario generation=Scenario generators=Economic ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- 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 – 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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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
adverse deviation (PAD); annual unlocking of valuation assumptions and true up for actual experience ... recalculation of the existing balance; cap the reserve valuation net premium ratio at 100 percent; eliminate loss ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Unlocking of Traditional Contract Assumptions
ment to regularly update assumptions used in the valuation of the traditional contract liability for future ... amortizing deferred acqui- sition costs (DAC). Reserve valuation and DAC amortization will no longer be integrated ...- Authors: Steven Malerich
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Adopting U.S. GAAP Accounting for Pre-Need Plans
following the failure of several compa- nies. Table 1 on page 17 shows a summary of the pre-need sales ... contingent upon the death or disabil- ity of an individual or group of individuals”, paragraph 40 states ...- Authors: Frank Buck
- Date: Feb 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: International News
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Targeted Improvements—Illustrated Universal Life Earnings
EDs are valued at fair value using risk neutral valuation tech- niques. Insurance risk benefits are valued ... assumptions consistent with those used for DAC valuation (real-world economic assumptions). FAIR VALUE ...- Authors: Steven Malerich
- Date: Jun 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life