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Financial Reporting Research Update
Research Update Provides an update, as of September 2022, on Financial Reporting Section sponsored research ... Ronora Stryker The Financial Reporter, November 2022 Research is a primary mission of the Financial Reporting ...- Authors: Ronora Stryker, Eric Chen
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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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 = ...- 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
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Report on the International Actuarial Association
Report on the International Actuarial Association Article discussing the International Actuarial Association's ...- Authors: James Milholland
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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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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Income Volatility Under LDTI
This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long ... Targeted Improvements (LDTI) for several key types of long duration contracts along with select illustrations ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Gaining Trust in Predictive Models—an Actuarial Perspective
Actuarial Perspective This article provides an overview of activities that should be considered by an actuary ... provides an examination of various methodologies that can be implemented in the validation process. By ...- Authors: David Alison FSA (David)
- Date: Sep 2021
- Competency: Communication; External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Predictive Analytics>Modeling techniques; Predictive Analytics>Quality control & model governance; Technology & Applications>Artificial intelligence & machine learning
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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 ...- 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
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Negative IMR Considerations in a Higher Interest Rate Environment
statutory reporting? - What are the other actuarial implications of negative IMR? - What have regulators ... What are potential mitigants? Statutory valuation, Risk based capital=RBC, Principle-based reserves=PBR ...- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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IFRS 17: Risk Adjustment—A Numerical Example
17: Risk Adjustment—A Numerical Example Risk adjustment is needed under IFRS 17 to reflect the compensation ... company requires for bearing the uncertainty about the amount and timing of the cash flows that arises from ...- Authors: Nan Jiang
- Date: May 2020
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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VM-20 Company Experience Mortality Rates: APF 2020-08
Experience Mortality Rates: APF 2020-08 In November 2020 the Life Actuarial (A) Task Force unanimously passed ... 2020-08 which adds a third permissible method in the Valuation Manual to determine company experience ...- Authors: Timothy Cardinal
- Date: Apr 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance