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  • GAAP Targeted Opportunity
    GAAP Targeted Opportunity ... Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency ...

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    • 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
  • 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 ...

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    • 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
  • 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]
  • 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 ...

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    • 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]
  • Embedded Derivatives in Modco and Similar Reinsurance Arrangements
    Generalized Mortality Table Analysis — Companies usually use a stan- dard industry table with scaling factors ... excellent discussion of prin- ciples of fair valuation of liabilities in an insurance context, some practical ...

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    • Authors: Richard H Browne
    • Date: Jun 2003
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Section News March 2012
    opinions expressed herein are those of the individual authors and are not necessarily those of the ... defining extraordinary will be a challenge. To an individual, the arrival of a hurricane may be a life-changing ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • GAAP Targeted Improvements: Unlocking 2.0
    experience is given zero credibility until the valuation actuary decides otherwise when updating assumptions ... consistently adverse ex- perience, the original valuation assumption increasingly under- estimates the reserve ...

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • 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
  • Purchase GAAP for Equity-Indexed Annuities
    Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities Annuity ... liability is greater than the gross pre- mium valuation reserve at the purchase date and there is no need ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • OCI OK
    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. ... defining extraordinary will be a challenge. To an individual, the arrival of a hurricane may be a life-changing ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
    AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition ... stand-alone financial statements are also necessary for individual companies within the entire group. Longer Term ...

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    • Authors: John Morris
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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