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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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On the Fair Value of Business Acquired part I of II
On the Fair Value of Business Acquired part I of II On the Fair Value of Business Acquired part I of ... Koltisko from The Financial Reporter, September 2001, Issue No. 47. Fair value accounting;Return on capital; ...- Authors: Joseph Koltisko
- Date: Sep 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting
Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting ... disconnect between the way products are priced IRR and embedded value methods and the way business performance ...- Authors: Michelle Smith
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Industry Preparedness And Impact of FASB Targeted Improvements
Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact of proposed GAAP changes ... changes and commentary on preparedness based on company survey. GAAP Reserves;Financial Reporting;Deferred ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Risk Adjustment—Accounting Perspectives
The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism ... pricing or for mea- surement of liabilities. In the proposals for a new standard on accounting for insurance ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: 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]
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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 ...- 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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Embedded Risk in Settlement Options on Older Life and Annuity Contracts
Embedded Risk in Settlement Options on Older Life and Annuity Contracts Embedded Risk in Settlement ... Settlement Options on Older Life and Annuity Contracts Annuity reserves;Annuity valuation;Deferred annuities;Discount ...- Authors: John Ladley, Kenneth Beck
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income
Contemplating the Impactof the Proposed SOP on GAAP Income VA GMDBs: Contemplating the Impact of the Proposed ... Proposed SOP on GAAP Income by David C. Heavilin and Karen J. Sasveld from The Financial Reporter, December ...- Authors: David C Heavilin
- Date: Dec 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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]
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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 ...- 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]