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  • Accounting for Ceded Reinsurance under LDTI—Introduction
    Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series ... from changes to direct accounting and the existing ties between reinsurance and direct accounting. accounting ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; 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
  • ACA Financial Reporting: The Second Year
    ACA Financial Reporting: The Second Year Results of an SOA survey regarding the expectation ... sharing reduction payments. Health insurance;Health care reform;Health reserves 6442469539 6/1/2016 12:00:00 ...

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    • Authors: Aaron Wright
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Health & Disability>Health insurance; Public Policy
  • Financial Reporting Research Update
    Mark Walker and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium which was held ...

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    • Authors: Mark A Walker, Ronora Stryker
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, December 2018, Issue 115
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Accounting for Ceded Reinsurance under LDTI—A Fresh Look
    (LDTI) will complicate the relationship between direct and ceded reinsurance accounting. In the September ... described above, direct and ceded reserves need to accrue on the same base—direct premiums. Cost of ...

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    • Authors: Steven Malerich
    • Date: Nov 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Reserving - Reinsurance
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • 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]
  • What’s a Moderately Adverse Interest Rate Scenario, Anyway?
    scenario sets, specifically the NY7, remain the primary (and in many cases, the only) scenario sets used ... covered by the report and one should take extreme care in trying to apply these analyses or results in ...

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    • Authors: Mark Alberts
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
  • Blazing the Path for a Unified Valuation System
    and uncertainties across product lines, between primary and secondary benefits, and in reserving for multiple ... product, a group major medical block and a long-term care product. The term life example was presented at ...

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    • Authors: David Sandberg
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update This article is an update, as of March 2019, on Financial ... David Armstrong and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...

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    • Authors: David C Armstrong
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update This article is an update, as of September 2019, on projects ... David Armstrong and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...

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    • Authors: David C Armstrong, Society of Actuaries
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting