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FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force Managementnagement
FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force ...- Authors: Kenneth Scott Birk, Yuan Tao
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Annuities; Annuities>Equity-indexed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...- Authors: Robert Leach
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Session 175: An Intro to Structured Indexed Annuity
Session 175: An Intro to Structured Indexed Annuity Structured Indexed Annuity is a new product that entered the U.S. market in 2013. With features from both Variable Annuities and Fixed ...- Authors: Nicholas Carbo, Yuan Yuan, Andrew Phillips, Peter Yang
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Deferred annuities
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Update on Changes to US GAAP For Long Term Care Insurance
Update on Changes to US GAAP For Long Term Care Insurance The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016. Long-term ...- Authors: Jamala Arland
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Long-Term Care News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
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Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities
Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...- Authors: Noel Harewood
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Speaking The New Lingo – A US GAAP Codification Primer
Speaking The New Lingo – A US GAAP Codification Primer A primer on the new US GAAP Accounting Standards Codification. Accounting standards; 9295 6/1/2010 12:00:00 AM ...- Authors: Douglas Van Dam
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Issues in selecting the discount rate for GASB 45 Valuations
Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]