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Introduction to Pillars One and Two for Insurers
major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar ... a high-level summary of the Market Risk Benefit volatility that a focus group of companies incurred and ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fixed Indexed Annuity Fair Value Quantification and Valuation
comparison of two commonly used FIA valuation methodologies is conducted to help insurers decide on the best ... methodology to use under GAAP LDTI and VM-22. We compared two modeling approaches to project the future index credits ...- Authors: Tao Wang ASA,MAAA , Peter M Phillips
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods ... to life insurance company valuation. From Society of Actuaries Financial Reporting Monograph, M-AS99-1 ...- Authors: Luke Girard
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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Risk Management: The Total Return Approach and Beyond
Risk Management: The Total Return Approach and Beyond This article discusses the risk management approaches ... approaches of insurers. The author described some of the current practices of the total return approach ...- Authors: Thomas S.Y. Ho
- Date: Nov 2004
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting>Fair value accounting
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Session 53 - Risk and Capital Management under Multiple Valuation Bases
Session 53 - Risk and Capital Management under Multiple Valuation Bases Risk management techniques such ... established for life insurers; however, the implementation of these techniques can vary considerably.- Authors: Mark Mennemeyer, Takeko Uemoto, Eric John Forfa
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
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What’s New In Financial Reporting Research
research by the Section: 3 new PBA projects, stochastic pricing of embedded options, and comparison of results ... results under IFRS and GAAP. Credibility theory;Generally Accepted Accounting Principles=GAAP;International ...- Authors: Ronora Stryker
- Date: Apr 2009
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Actuaries Respond To IASC Issues Paper
regime designed to meet the dual objectives of: • Generating a realistic view of operations focusing ... focusing on expected future cash flows, reflecting the duty of management to add value for shareholders and ...- Authors: Sam Gutterman
- Date: Jan 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report
How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report ... Measurement Changes Risk Management Behavior in the Insurance Industry Report This SOA report identifies ...- Authors: Society of Actuaries, Mark Freedman
- Date: Feb 2013
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair-Value Reporting
this session of the 2000 Valuation Actuary Symposium discuss recent developments in the area of fair-value ... Accounting Standards=IAS;Market value of assets;Market value of liabilities;Risk assessment;Property and ...- Authors: Sam Gutterman, Michael J Hambro, Burton Jay, Alastair G Longley-Cook, Roger W Smith, Jane C Taylor
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting