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  • An Examination of Market Risk Benefits with Reinsurance under LDTI
    Examination of Market Risk Benefits with Reinsurance under LDTI This article focuses on the market risk benefit ... benefit (GMDB) in the context of LDTI and its impact from both the ceding entity and the reinsurer standpoints ...

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    • Authors: Nelson Chu Fung Lum
    • Date: Jun 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance
  • Report on the International Actuarial Association Meeting in The Hague, May 2013
    Report on the International Actuarial Association Meeting in The Hague, May 2013 Feature article describing ... describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in ...

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    • Authors: James Milholland
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
  • IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
    Editor’s note: The references marked by { } represent the text or extraction from the IFRS 17 Standard ... 2020 IFRS 17 Standard). After a very long journey, the International Accounting Standards Board (IASB) issued ...

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    • Authors: Tze Ping Chng, Fung-Yee F Chan
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Other Comprehensive Income For Insurance Contracts
    Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income ... changes in the value of insurance contracts. Enterprise risk management=ERM;Risk measurement;Risk appetite;Asset ...

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    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
  • Quo Vadis Reinsurance
    Quo Vadis Reinsurance Read the Quo Vadis Reinsurance. Future of reinsurance 1/10/2020 12:00:00 AM ...

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    • Authors: Dirk Nieder
    • Date: Jan 2020
    • Competency: Communication; External Forces & Industry Knowledge; Leadership; Professional Values; Relationship Management; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Life Insurance; Life Insurance>Policyholder behavior - Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Term life; Life Insurance>Underwriting - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Marketing and distribution - Life Insurance; Life Insurance>Claims - Life Insurance; Life Insurance>Whole life; Reinsurance; Reinsurance>Financial reinsurance; Reinsurance>Financial reporting for reinsurance; Reinsurance>Life reinsurance; Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Life Insurance>Guaranteed issue
  • Reinsurance Codification
    covering life and health reinsurance are: • Statement of Statutory Accounting Principles No. 74 (SSAP 74) ... quite similar to the NAIC reinsurance model regulation, covering both the rules of accounting for reinsurance ...

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    • Authors: Richard H Browne
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Reinsurance Considerations in Developing an Insurance Accounting Standard
    This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes ... gains and losses from reinsurance from the perspective of the ceding company. Accounting standards; ...

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    • Authors: Albert Li, Andy Ferris, Darryl Wagner
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
  • 2010 Canadian Reinsurance Conference
    2010 Canadian Reinsurance Conference Feature article discussing what’s to transpire ... Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting. Principles-based ...

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    • Authors: Wayne A Daniel
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving
    • Publication Name: Reinsurance News
    • Topics: Reinsurance; Reinsurance>Financial reporting for reinsurance
  • Reserve Credits For Reinsurance
    reinsurance. Between the debate and other presentations, the panelists will address the following subjects ... mirror reserving, proposed changes to the NAIC model law on reinsurance reserve credits, and reserve ...

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    • Authors: David Atkinson, Wayne D Bidelman, Thomas G Kabele, Melville J Young, Bruce L Williams
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Reinsurance>Financial reporting for reinsurance
  • SOA Assumption Development and Governance Discussion -- 2Q 2013 Calls
    summarizing the discussions of The Assumption Development and Governance Group (sponsored by the Financial ... key topics and establish industry contacts in the field of assumptions. Accounting standards;financial ...

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    • Authors: Elizabeth Olson
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance