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  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
    Insight from Market Risk Benefit Roll-Forward In this article, we collected data from the companies’ roll-forward ... 2021 and 2022 on Market Risk Benefit and shared a high-level summary of the Market Risk Benefit volatility ...

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    • 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]
  • Enhancing Controls in Conjunction with GAAP LDTI
    Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting ... to actuaries. It also discusses the impact of LDTI on controls and the strategic decisions that insurers ...

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    • Authors: Kathleen Kervick
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FASB Hearing On Insurance Accounting
    FASB Hearing On Insurance Accounting This article discusses the FASB Exposure Draft, “Accounting and ... and Losses from the Sale of Investments.” Accounting standards;American Academy of Actuaries=AAA;Capital ...

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    • Authors: William J Schreiner
    • Date: Sep 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]