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  • Common Misunderstandings of Risk-Neutral Valuation
    Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial Reporting ... process and those recently completed. Market value of liabilities, Accounting standards, Yield curve = ...

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    • Authors: Stephen Strommen
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance
  • 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 ...

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    • 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
  • Coordinating VM-31 With ASOP No. 56 Modeling
    VM-31 With ASOP No. 56 Modeling An overview of how the VM-31 requirements for documenting PBR approaches ... reflect the Actuarial Standard of Practice on Modeling, ASOP No. 56 By Karen K. Rudolph The Finanical ...

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    • Authors: Karen Rudolph
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance
  • VM-31 - Modifications and findings for 2020 PBR reports
    article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for ... and compares and contrasts the requirements for each. In addition, the article offers insights into ...

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    • Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
    • Date: Jul 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life