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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
  • 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
  • FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance
    Implications for the Financial Reporting of Reinsurance Discussion of some of the implications of FAS 133 Implementation ... Implementation Issue B36 for the Financial Reporting of Reinsurance Derivatives;Discount rates=Interest ...

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    • Authors: Rebecca Wang, Tara J P Hansen
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 ... Credit Risk Exposure That Are Unrelated or Only Partially Related to the Creditworthiness of the Obligor ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard This research scorecard will keep section ... about research projects sponsored or co-sponsored by the Financial Reporting Section. Fair value accounting;Policyholder ...

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    • Authors: Samuel Keller
    • Date: Jan 2013
    • Competency: Leadership>Thought leadership; Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ... Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits”
    Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for ... Benefits” The authors provide clarification, specifically related to the American Academy of Actuaries’ ...

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    • Authors: James Collingwood, Benjamin J. Yahr, Kush Kotecha
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • The Financial Reporter Issue 94, September 2013
    The Financial Reporter Issue 94, September 2013 The September 2013 issue of the Financial Reporting ... Reporting Section’s newsletter, The Financial Reporter. Accounting standards;life insurance;financial reporting ...

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    • Authors: Financial Reporting Section Research Team
    • Date: Sep 2013
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Insurance Accounting as a Black Hole
    Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect to life ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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