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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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On Understanding the Effects of GAAP Reserve Assumptions
On Understanding the Effects of GAAP Reserve Assumptions Discussion of the sensitivity of GAAP reserves ...- Authors: Gottfried O Berger, Paul Milgrom
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: 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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Accounting for Ceded Reinsurance Under LDTI—Constraints
five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that ... without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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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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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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A Fresh Look at Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... costs enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Noise in Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... costs enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Session 50 - Targeting Risk and Improving Controls Under US GAAP Targeted Improvements
Targeting Risk and Improving Controls Under US GAAP Targeted Improvements The arrival of ASU 2018-12 ... 2018-12 (a.k.a Targeted Improvements to the Accounting for Long-Duration Contracts or GAAP Targeted Improvements) ...- Authors: Kevin Desmond, Paul Chao-Liang Chen, Kathleen Kervick
- Date: Aug 2019
- Competency: Results-Oriented Solutions
- Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting for reinsurance ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance