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Measuring Impact of Reinsurance on Earnings under IFRS 17
Measuring Impact of Reinsurance on Earnings under IFRS 17 The implementation of the IFRS 17 insurance ... has brought significant changes to the financial reporting landscape of insurance companies. With new disclosure ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Consulting "Regulatory" Actuary
The Consulting "Regulatory" Actuary The paper discusses the role of a regulatory actuarial auditor, ... the risk focused examination process and the policyholder protection provided by the states, and the ...- Authors: Sarah Christiansen
- Date: Apr 2020
- Competency: Professional Values; Results-Oriented Solutions
- Publication Name: Expanding Horizons
- Topics: Financial Reporting & Accounting
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IAA Monograph on IFRS 17 Risk Adjustments
Monograph on IFRS 17 Risk Adjustments The IAA has published a textbook-sized monograph on implementing ... implementing risk adjustments under IFRS 17. This monograph will be helpful to those calculating the risk adjustment ...- Authors: Douglas Van Dam
- Date: Feb 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Financial Reporting & Accounting
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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
released its initial version of proposed changes regarding its Insurer Risk-Based Capital Adequacy methodology ... and assumptions on Dec. 6th, 2021. Unlike prior guidance notes or criteria releases, the proposed changes ...- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
effective at the end of 2023. This paper is to highlight the notable changes between the current capital ... criteria and the proposed model. We also discuss major changes from the first RFC and the second RFC, ...- Authors: Yiru (Eve) Sun, Brian Spadaccino
- Date: Nov 2023
- Competency: Communication; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Investment strategy - Life Insurance; Life Insurance>Capital - Life Insurance
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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]
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Potential Modeling Challenges in a Negative Interest Rate Environment
Rate Environment In the United States, there has been much industry discussion of the challenges associated ... impacts both the asset and liability sides of the balance sheet in unfavorable ways. The intent of this article ...- Authors: Zohair Motiwalla
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
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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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Calculation of Confidence Intervals for IBNR Estimates Using the Average PMPM Method
Calculation of Confidence Intervals for IBNR Estimates Using the Average PMPM Method Presents a step-by-step ... estimates derived using the Averaqe PMPM method. It is a companion article to the January 2023 Health Watch ...- Authors: Robert Lynch
- Date: May 2024
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Health & Disability
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Bridging the Gap—Actuarial and IT
Bridging the Gap—Actuarial and IT Actuaries and their IT counterparts are required to collaborate more ... more frequently and on more complex projects than ever before. The recent accounting changes (LDTI, IFRS ...- Date: May 2021
- Competency: Results-Oriented Solutions
- Publication Name: Actuarial Technology Today
- Topics: Financial Reporting & Accounting; Technology & Applications>Finance transformation