11
-
20
of
49
results (0.45 seconds)
Sort By:
-
AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
Morris L I F E I N S U R A N C E C O M PA N Y F I N A N C I A L R E P O R T I N G S E C T I O N “A KNOWLEDGE ... adding a general account option to a variable annuity, or of adding a second driver on an auto policy ...- Authors: John Morris
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic
newly adopted actuarial guideline for variable annuity reserving which is principles-based. It requires ... dominate and for others the stochastic one does. Annuity reserves;Deterministic models;Principles-based ...- 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
-
Purchase GAAP for Equity-Indexed Annuities
Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities ... Annuities Purchase GAAP for Equity-Indexed Annuities Annuity reserves;Derivatives;Equity-indexed annuities;Financial ...- Authors: Vincent Y Y Tsang
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Actuarial Analysis of Different Interpretations of SOP 03-1
minimum death benefit GMDB liability in a variable annuity contract, and it analyzes the resulting impact ... GMWB and other guaranteed benefits in a variable annuity contract that are subject to SOP 03-1, and the ...- Authors: Jeyaraj Vadiveloo, Richard Bass
- Date: Mar 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting
-
Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations
Background Introduced in 2000, Regulation XXX significantly increased the U.S. statutory reserve requirements ... “economic” type reserve, such as a FAS 60 reserve under U.S. GAAP. The XXX reserve typical- ly demonstrates a ...- Authors: Steven Lash, Rebecca Wang
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
-
As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
been effective for public companies that follow U.S. GAAP since the first fiscal quarter beginning after ... ment and shareholders. the guide, and the section(s) in which they are referenced. The appendix provides ...- Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
-
End-User Applications in Actuarial Processes: Risks and Controls
End-User Applications in Actuarial Processes: Risks and Controls A review of Section ... their internal controls over financial reporting. Annuity reserves;Computer science;Corporate governance;Financial ...- Authors: Arnold Dicke, P Shane Elenbass
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
-
Calculation of the Benefit Ratio in SOP 03-1
Calculation of the Benefit Ratio in SOP 03-1 The article described two methods for calculating ... the quotient of A and B. Accounting standards;Annuity reserves;Financial reporting; 9197 6/1/2005 12:00:00 ...- Authors: Darin Zimmerman
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
-
Pricing for the Volatility Risk of Traditional Actuarial Risks
part, the traditional actuarial risks such as mortality, morbidity and lapses, have been relegated to ... volatilitus are being analyzed in this paper are mortality, morbidity and lapse risks. Even though this paper ...- Authors: Jeyaraj Vadiveloo, Charles I Vinsonhaler
- Date: Mar 2003
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Risk measurement - Finance & Investments
-
PBA Reserves and Capital Modeling Efficiency: Representative Scenarios and Predictive Modeling
central portion as well as the tail, whereas CTE90’s calculation would need scenarios primarily within ... inde- pendently with the Academy Valuation Basis Table subcommittee, we found one outstanding process ...- Authors: Steven Craighead
- Date: Jun 2008
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Modeling & Statistical Methods>Modeling efficiency