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FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force Managementnagement
FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB ... MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force Managementnagement ...- Authors: Kenneth Scott Birk, Yuan Tao
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Annuities; Annuities>Equity-indexed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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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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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses alternative ...- Authors: Arnold Dicke
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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LDTI Disclosures—Average Duration and Interest
Interest This article highlights the fact that new requirements for disclosure of average liability duration ... diversity in practice. It also recognizes that elements of the new disclosure requirements will enable financial ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
article restates the formulas then presented for a framework to measure the reinsured portion of a direct loss ... liability. The article corrects a flaw in one of the original formulas and shows, by example, how the framework ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Unified Valuation System Update
System Update From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23 ... discussion of the work being done by the Society of Actuaries and the NAIC to further development of a Unified ...- Authors: David C Jesionowski, David Sandberg, Donna C Novak, Sam H Dillard
- Date: Jun 2000
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Dynamic simulation models; Public Policy
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FASB Hearing On Insurance Accounting
FASB Hearing On Insurance Accounting This article discusses the FASB Exposure Draft, “Accounting and ... and Losses from the Sale of Investments.” Accounting standards;American Academy of Actuaries=AAA;Capital ...- Authors: William J Schreiner
- Date: Sep 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]