Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases
The Financial Reporting Section, Reinsurance Section and the Committee on Life Insurance Research are pleased to announce the release of a new report examining differences in measurement and presentation under various insurance accounting bases. Authored by Keith Bucich, Robert Frasca, and Bruce Rosner of Ernst & Young LLP, this report updates the existing 2015 study by recognizing more recent insurance accounting requirements. Observations for two products, term life insurance and universal life insurance with secondary guarantees, are included.
The Sponsors would like to thank the following individuals who served on the Project Oversight Group:
Sam Keller — Chair
Ronora Stryker, SOA Senior Practice Research Actuary
Jan Schuh, SOA Sr. Research Administrator
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