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PBR Developments: What’s Going on with the Valuation Manual?
PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent proposed ... with the Valuation Manual? This article summarizes recent proposed changes to the Valuation Manual that ...- Authors: Arnold Dicke, Leonard Mangini
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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PBA Corner
PBA Corner This article discusses issues with ties to principle-based valuation. 4294991046 6/1/2012 12:00:00 ... discusses issues with ties to principle-based valuation. 4294991046 6/1/2012 12:00:00 AM ...- Authors: Karen Rudolph
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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Defining the Details: Intricacies of PBR Disclosures
summarizes VM-31 updates to the 2018 and 2019 Valuation Manuals, and considerations for PBR Reports based ... (PBR);Financial Reporting;Life reserves;Life valuation 6442484499 9/1/2018 12:00:00 AM ...- Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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AG33 Non-Elective Reserve Proposal Update
AG33 Non-Elective Reserve Proposal Update Article discussing the Life Actuarial Task Force ... potential revisions to AG33. assumptions;annuity valuation;policyholder behavior 6442455882 6/1/2014 12:00:00 ...- Authors: John Blocher
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Pensions & Retirement>Assumptions and methods
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The Principles Start to Coalesce
The Principles Start to Coalesce Discusses the new Principles for Accounting Standards published ... July-September period. Accounting standards;Asset valuation;Credit risk; 28033 12/1/2009 12:00:00 AM ...- Authors: Henry Siegel
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Principle-Based Reserves Update
Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent ... the groups associated with the evolution of the Valuation Manual is presented here. Principles-based a ...- Authors: Karen Rudolph
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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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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Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance With Actuarial Standards of Practice
Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance ... Standards of Practice Assumptions;Audits;Life valuation;Sarbanes-Oxley; 9169 12/1/2004 12:00:00 AM ...- Authors: Thomas R Auvinen
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting
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A Change In Own Credit Risk
A Change In Own Credit Risk Since the adoption of FAS 157, there has been much concern about ... use of a company's own credit risk in the valuation of liabilities. To fully assess the implications ...- Authors: Steven Malerich
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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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]