1
-
7
of
7
results (0.39 seconds)
Sort By:
-
Model Validation and Common LDTI Validation Observations
Observations The introduction and effective application of US GAAP LDTI have increased the scrutiny of those ... those reviewing the updated financial results. That is because LDTI has resulted in significant changes in ...- Authors: Xin Cheng Zheng (Jack)
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Bridging the GAAP: IFRS 17 and LDTI Differences Explored
Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and ... insurance example to illustrate potential impacts on liabilities and, ultimately, earnings emergence.- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
-
Chairperson’s Corner
Chairperson’s Corner Pandemic impact on continuing education. Financial Reporting Section and Community ... Douglas Van Dam The Financial Reporter, September 2021 Thank you for being a member of the Financial Reporting ...- Authors: Douglas Van Dam
- Date: Sep 2021
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
LDTI Disclosures—Average Duration and Interest
Interest This article highlights the fact that new requirements for disclosure of average liability duration ... diversity in practice. It also recognizes that elements of the new disclosure requirements will enable financial ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Mind the GAAP and Non-GAAP
Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang ... Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention placed on GAAP long ...- Authors: Robert E Winawer
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Accounting for Ceded Reinsurance Under LDTI—Constraints
five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that ... without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
-
Noise in Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... costs enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance