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On the Fair Value of Business Acquired part I of II
On the Fair Value of Business Acquired part I of II On the Fair Value of Business Acquired part I of ... of II by Joe Koltisko from The Financial Reporter, September 2001, Issue No. 47. Fair value accounting;Return ...- Authors: Joseph Koltisko
- Date: Sep 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Impact of Bond Default Risk on Retirement Benefit Obligations
The Impact of Bond Default Risk on Retirement Benefit Obligations The impact of bond default risk on ... obligations describes how the probability default on a bond is similar to the probability of death for an annuitant ...- Authors: Steven Draper
- Date: Jan 2015
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Pension Section News
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Existing Business
Reinsurance Under LDTI—Existing Business This is the final article in a five-part series about accounting ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It ...- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting for reinsurance ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and for Separate Accounts – Part III
Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and ... A continuation of the discussion of the practical considerations for implementing the New Accounting ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting
Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting ... disconnect between the way products are priced IRR and embedded value methods and the way business performance ...- Authors: Michelle Smith
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities
II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under ... under US GAAP to Solvency II. Economic value;Market value of liabilities;Solvency II; 9270 6/1/2009 ...- 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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FAS 133 Implementation Issue B36: Implications for the Financial Reporting of Reinsurance
Implications for the Financial Reporting of Reinsurance Discussion of some of the implications of FAS 133 Implementation ... Implementation Issue B36 for the Financial Reporting of Reinsurance Derivatives;Discount rates=Interest ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
Issue B36 Implications for the Financial Reporting of Reinsurance Discussion of FAS 133 Implementation Issue ... Issue B36 relating to the implications for the financial reporting of modco and similar reinsurance treaties ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Synopsis of the Reinsurance Section’s Sponsored Research Paper on Extreme Event Risk
Synopsis of the Reinsurance Section’s Sponsored Research Paper on Extreme Event Risk This paper aims ... Taleb defines it in his popular book, The Black Swan: The Impact of the Highly Improbable, Random House & ...- Authors: H Shumrak
- Date: Mar 2013
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Pricing - Reinsurance