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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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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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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and ... insurance example to illustrate potential impacts on liabilities and, ultimately, earnings emergence.- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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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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Coordinating VM-31 With ASOP No. 56 Modeling
VM-31 With ASOP No. 56 Modeling An overview of how the VM-31 requirements for documenting PBR approaches ... reflect the Actuarial Standard of Practice on Modeling, ASOP No. 56 By Karen K. Rudolph The Finanical ...- Authors: Karen Rudolph
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance
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Interest Rate Interpolation—A Brief Excursion
Discount rate curve construction has been a topic of renewed interest following recent changes in financial ... is a key component of curve construction and can be conducted via an assortment of methods. This article ...- Authors: Bruce Rosner, Maya Perelman
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Modeling & Statistical Methods
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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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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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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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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