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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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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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Model Validation and Common LDTI Validation Observations
control area Sample tasks/procedures for LDTI valuation models Data quality Assess LDTI model inputs against ... requires using best-estimate assumptions at the valuation date. Calculation of ceded reinsurance reserves: ...- Authors: Xin Cheng Zheng (Jack)
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Mind the GAAP and Non-GAAP
Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Robert E Winawer
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]