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  • IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
    IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses ... By Life Insurers Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft ...

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    • Authors: Richard H Browne, Laura J Hay, John Dieck
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • VM-20 Company Experience Mortality Rates: APF 2020-08
    VM-20 Company Experience Mortality Rates: APF 2020-08 In November 2020 the Life Actuarial (A) Task Force ... Valuation Manual to determine company experience mortality rates. This article describes the three methods ...

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    • Authors: Timothy Cardinal
    • Date: Apr 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • NAIC Variable Annuity Reform—A Current Primer
    NAIC Variable Annuity Reform—A Current Primer An overview of the NAIC Variable Annuity Reforms, including ...

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    • Authors: Zohair Motiwalla
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting
  • VM-20 Game Changer: Mortality Aggregation
    VM-20 Game Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits ... Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits mortality data aggregation ...

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    • Authors: Timothy Cardinal
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing current events in financial reporting focusing ...

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    • Authors: Steven Malerich
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting Research Update
    of product design differences. “Cause of Death Mortality by Socioeconomic Category in the United States ... year. “Mortality Improvement Trend Analysis.” This research examines the key drivers of mortality improvement ...

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    • Authors: Ronora Stryker, Eric Chen
    • Date: Nov 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • An Examination of Market Risk Benefits with Reinsurance under LDTI
    US GAAP, benefits in addition to a contract holder’s account value are either measured under ASC 820 (formerly ... risk-free rate plus the entity’s credit spread, reflecting the entity’s own credit risk. The discount ...

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    • Authors: Nelson Chu Fung Lum
    • Date: Jun 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance
  • Chairperson's Corner: Taking Stock
    Chairperson's Corner: Taking Stock Chairperson's column reporting on section meetings, resources ... Chairperson's Corner: Taking Stock Chairperson's column reporting on section meetings, resources and ...

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    • Authors: Simpa Baiye
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Income Volatility Under LDTI
    influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain ... influence income volatility. We show how a company’s management reporting can be adapted to help explain ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • Reconsidering Embedded Value
    usage, key considerations illustrated by MetLife’s strategic spin-off of Brighthouse Financial, as well ... usage, key considerations illustrated by MetLife’s strategic spin-off of Brighthouse Financial, as well ...

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    • Authors: Roujie Chen, Erzhe Zhang
    • Date: Apr 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting