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Embedded Value/Fair Value - Different Approaches, Same Goal
Embedded Value/Fair Value - Different Approaches, Same Goal Presented at May 2002 Spring Meeting. Discusses emerging trends worldwide in financial reporting, management, FASB and how to look ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Implications of International/Fair Value Accounting Changes
Implications of International/Fair Value Accounting Changes Panelists illustrate the accounting outcomes of proposed revisions to accounting requirements for insurance and annuity products and ...- Authors: Douglas Doll, Albert Zlogar, Emma McWilliam
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair-Value Reporting
Fair-Value Reporting Panelists at this session of the 2001 Valuation Actuary Symposium discuss recent developments in the area of fair-value financial reporting including recent FASB and IASB ...- Authors: J Duran, Michael J Hambro, Jeffrey Cropsey
- Date: Nov 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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Session 53 - Risk and Capital Management under Multiple Valuation Bases
Session 53 - Risk and Capital Management under Multiple Valuation Bases Risk management techniques such as stress testing and setting capital targets are fairly well established for life ...- Authors: Mark Mennemeyer, Takeko Uemoto, Eric John Forfa
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
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Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma Article explores two very different approaches that are currently being considered for use in projecting ...- Authors: Mark Freedman, Tara J P Hansen
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom
Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom U.K. life insurers writing participating business have, since the end of 2004, been ...- Authors: CHRISTOPHER JOHN OBRIEN
- Date: Mar 2009
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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Uncertainties, Challenges and Opportunities of Global Insurance Regulatory Convergence
Uncertainties, Challenges and Opportunities of Global Insurance Regulatory Convergence This article addresses the key capital and risk management issues immediately confronting the industry.- Authors: Matthew P Clark
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting>Fair value accounting
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American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts The NAIC is working with state insurance departments to replace the existing ...- Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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MCEV: The Right Reporting Standard for Volatile Times?
MCEV: The Right Reporting Standard for Volatile Times? Article examines some of the shortcomings of Market Consistent Embedded Value reporting as it is currently constructed—particularly in ...- Authors: Craig A Buck, Stephen Bochanski
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic
AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic Discusses the newly adopted actuarial guideline for variable annuity reserving which is principles-based. It requires the ...- Authors: Yuhong Xue
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Fair value accounting