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  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research ... Reporting Research Update An update on the SOA's financial reporting research projects. Financial ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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; Financial Reporting & Accounting>Tax accounting
  • Accounting Change for Variable Annuities With Implications on Hedging
    change is on the way. The standard setters for U.S. statutory, US GAAP, and IFRS reporting are all ... there is a split in the treatment of variable annuity riders. Guaranteed minimum death benefits, income ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; 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
  • GAAP Issues/Fair Value Reporting
    insurance industry for the eastern part of the U.S. Jim is a member of the Academy Committee on Life ... assumes a ten-year certain single premium immediate annuity (SPIA) with benefit payments extending over 30 ...

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    • Authors: J Duran, George Silos, James D Wallace
    • Date: Jan 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
    benefit (GMxB) guaran- tees embedded in variable annuity contracts clearly fall under this definition. ... each of the three alternatives are summa- rized in Table 1. DISCUSSIONS Comparing the three alternatives ...

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    • Authors: Shaowei Yang, David Ruiz
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    deferred annuities and term life insurance under U.S. SAP, US GAAP, IFRS, CALM and market-consistent bal- ... universal life and make updates for principle-based U.S. statutory reserves, targeted US GAAP changes, and ...

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    • Authors: James S Hawke
    • Date: Dec 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Predicament Of Market Value Accounting
    predicament of market valume accounting by Richard S. Robytson F inancial Accounting Standard 115 presents ... accounting . . . . . . . . . . . . . . 1 by Richard S. Robertsorr Editorial . . . . . . . . . . . . .

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    • Authors: Richard S Robertson
    • Date: Nov 1993
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting ... universal life and make updates for principle-based U.S. statuto- ry reserves, targeted US GAAP changes, ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Fair Value of Insurance Liabilities
    rates he would use, for example, on mortality. Because mortality is basically a diversifiable risk, you ... risk there. Maybe if we have a recession, the mortality might go up slightly. Some small margin gets ...

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    • Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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