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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating ... g. declared credited rates) under IFRS 17. Some of the questions that are answered include classification ...- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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IFRS 17 Corner
IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons ... rates By Bruce Rosner The Financial Reporter, April 2023 On Jan. 1, 2023, all of the geological instruments ...- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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Income Volatility Under LDTI
This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long ... Targeted Improvements (LDTI) for several key types of long duration contracts along with select illustrations ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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IASB Insurance Contracts Earnings Emergence Report
Insurance Contracts Earnings Emergence Report The Society of Actuaries Financial Reporting Section is pleased ... pleased to make available a new report examining the International Standards Board’s (IASB) Re-Exposure ...- Authors: Society of Actuaries, Rodrigo Careaga, Tara J P Hansen, Asad Khalid, Bruce Rosner
- Date: Feb 2014
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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IFRS 17 Corner
financial impacts, as well as a discussion of some of the run time issues that companies face. Accounting ... Standards, IFRS 17 By Bruce Rosner The Financial Reporter, September 2023 At the time this column is being written ...- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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Interest Rate Interpolation—A Brief Excursion
Discount rate curve construction has been a topic of renewed interest following recent changes in financial ... is a key component of curve construction and can be conducted via an assortment of methods. This article ...- Authors: Bruce Rosner, Maya Perelman
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Modeling & Statistical Methods
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Chairperson's Corner
Chairperson's Corner Chairperson's thoughts on the evolving ... Chairperson's thoughts on the evolving nature of actuarial modeling, and results of a survey. Model validation;Modeling ...- Authors: Bruce Rosner
- Date: Apr 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Modeling Platform
- Topics: Modeling & Statistical Methods
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Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases-July 2018
Bases-July 2018 This study is an update of a 2015 study that illustrates the differences that occur when measurement ... different accounting bases. The observations come from research performed on two products (term life insurance ...- Authors: Keith Bucich, Robert Frasca, Bruce Rosner
- Date: Dec 2018
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Mortality improvement modeling in the US
Mortality improvement modeling in the US This article describes techniques and models used to forecast ... improvement and the considerations that underlie long-term mortality improvement projections in the United States ...- Authors: Francisco Orduna, Bruce Rosner
- Date: Jan 2014
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Pension Section News
- Topics: Demography>Mortality - Demography; Demography>Longevity; Demography>Population data; Experience Studies & Data>Mortality; Modeling & Statistical Methods>Forecasting
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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; 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