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Session 07: Modeling Challenges Due to FASB Targeted Improvements
FASB has provided broad guidance for application of the targeted improvements in Actuarial Standards Update ... 2018-12 for U.S GAAP financial reporting. However, the broad guidance provided leads to several interpretation ...- Authors: Steven Malerich, Zohair Motiwalla, Robert E Winawer, Karthik Yadatore
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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GAAP Targeted Improvements—Traditional Contract Analytics
Contract Analytics Presentation of formulas for measuring the effects of experience variances and assumption ... on traditional contract DAC and benefit reserves under GAAP targeted improvements (ASU 2018-12). Deferred ...- Authors: Steven Malerich, Robert E Winawer, Rebecca B Scotchie
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]