11
-
13
of
13
results (0.63 seconds)
Sort By:
-
LDTI Disclosures—Average Duration and Interest
Reporter, April 2022 Among the requirements of GAAP’s “Targeted Improvements to the Accounting for Long-Duration ... rate might be derived by (a) weighting each cohort’s average discount rate by its LFPB, or (b) finding ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Introduction to “Lifric”
financial reporting actuaries. Its main focus is on U.S. GAAP; although, more recently, international account- ... Council handle U.S. regulatory reserving and risk-based capital issues. LFRC handles U.S. and international ...- Authors: Errol Cramer
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Retrospective Assumption Monitoring
Retrospective Assumption Monitoring This article describes a simple but powerful tool for use by ... a zero percent discount rate. Evaluations of mortality and morbidity assumptions typically start with ...- Authors: Steven Malerich
- Date: Jul 2020
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]