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Embedded Value In Practice
be extended. Say you're looking at a long-term-care block, and you're looking to do embedded value. ... may only go out five or ten years. For long-term care, you need to go out a lot longer than that to include ...- Authors: Nancy Bennett, Richard Junker, Max Rudolph
- Date: Oct 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Organizations That Impact the Financial Reporting World of Life Insurance Actuaries
issues addressed by the NAIC. The AICPA is the primary force that pushed for codification. When the ... insurance company matters, B Committee over health care organizations, and so forth. They all have Executive ...- Authors: William Carroll, R Thomas Herget, Daniel J Kunesh, Patrick J Shouvlin
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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One Shoe Doesn't Fit All: Using the Appropriate Pricing Measure
senior vice president of risk management at ING Direct. I'll be discussing the life side. We're going ... stochastic analysis. The survey showed that the two primary risk adjustments to IRR are through capital allocation ...- Authors: Andrew D Chua, Nancy Winings
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Financial Reporting Policy Issues
investment yields may not now be satisfied. Now they direct investment dollars to inflation sensitive instruments ... losses" should be reported as an element of the primary financial statements. If this is done, perhaps ...- Authors: Richard S Robertson, Virgil Wagner, John L. McDonough, A. Michael Frinquelli
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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New Investment Accounting
whether the lease is what the FASB defines as a "direct financing lease" or an "operating lease." There ... all these tests can be summarized by saying that direct financing leases tend to be longer-term where the ...- Authors: Gregory Broer, Gregory J Carney, David E Rogers, Joseph A Tomlinson, William D Ward
- Date: Apr 1985
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting
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Managing a Company's Cash
hundreds of thousands of checks you really don't care whether you are paying 25, 30, or 40 cents an item ... people will argue with me on this_ you don't really care too much about the location of the particular lock ...- Authors: Fred L Cohen, J Richard Garrett, James Hohmann, Robert LaLonde, Bruce W Reitz
- Date: May 1984
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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The Rating Game
attention. However, those of you involved in the direct writing side of the life insurance business would ... expertise of my colleagues. However, I do have some direct experience with the subject of ratings, being employed ...- Authors: Mike Lombardi, Robert T Smith, Manfred Nowacki, John Nicola
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Degree, Depth, and Frequency of Actuarial Reports to Company Management
companies. Differences, where noted, must be interpreted care- fully. Nevertheless, the LOMA studies have, in ... the a',_- proaches have varied widely. The primary purpose of actuarial reporting to management seems ...- Authors: Barton H Clennon, Wilfred A Kraegel, Robert A Lyle, John A Maurer, John W Paige, Richard S Robertson
- Date: Mar 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession; Financial Reporting & Accounting; Modeling & Statistical Methods
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Current Topics in Financial Reporting
choosing the most realistic assumptions and including direct considerations of expenses and lapses which statutory ... is considering a model law or regulation placing direct limits on the percentage of low investment grade ...- Authors: Donald Behan, Robert J Callahan, Harold G Ingraham, Lew H Nathan
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Independent Audits-An Accountant's Perspective
apply to training, proficiency, independence, due care. Field work standards apply where you do planning ... and benefit reserves. They're really the three primary areas where you spend a great deal of your time ...- Authors: Frank Buck, Donald J Caste, Ruben D Nava, Ken M Koreyva
- Date: May 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting