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Implementation Perspectives On Solvency II Internal Model Standards
Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing internal models for use in Solvency II. ;; Accounting standards; Life insurance; Financial ...- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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US GAAP for Life Insurers
US GAAP for Life Insurers Spreadsheets that define the examples shown in Chapter 10 of the US GAAP for Life Insurers showing GAAP accounting developmetn and profits for individual health and ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 12 spreadsheet showing annuitization liability for pension plans and the DAC amortization schedule for Guaranteed Investment Contracts ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Building a Narrative Around LDTI Discount Rate Updates
Building a Narrative Around LDTI Discount Rate Updates This paper highlights the impact on shareholder equity and AOCI due to the introduction of LDTI during a period of falling interest rates.- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Economics>Financial markets; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Implications of the AcSEC Statement of Position for Nontraditional Products
Implications of the AcSEC Statement of Position for Nontraditional Products Panelists at this session of the SOA 2004 San Antonio Spring Meeting discuss the implications of a Statement of Position ...- Authors: David Rogers, Vincent Y Y Tsang, Laura J Hay
- Date: Jun 2004
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income
The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income In this session 41 OF of the Montreal Spring Meeting panelists discuss the GAAP Statement of Comprehensive ...- Authors: Allan Ryan, Joel S Salomon, Russell Golden
- Date: Jun 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Regulatory Update
Regulatory Update Describes the changes in insurance regulation on both an international and US perspective. Accounting standards;Financial Accounting Standards Board=FASB;GAAP reserves;Generally ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a procedure for analyzing the sources of profit under FAS 97 and suggests an analytical procedure for ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Accounting for Derivatives
Accounting for Derivatives This session 45OF of the 2004 Valuation Actuary Symposium addresses the implementations of FAS 133 including embedded derivatives and host-contract accounting.- Authors: Charles K Chacosky, Graham Mackay
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Amortizing Acquisition Expenses in Proportion to Premium Revenues
Amortizing Acquisition Expenses in Proportion to Premium Revenues This paper examines several methods for dynamically adjusting expense assets to reflect differences between actual and expected ...- Authors: Mark Evans
- Date: Oct 1988
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance