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  • The Financial Reporter
    2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate ... standards=IAS;international financial reporting standards=IFRS;annuity valuation;defined benefit plans;pension accounting;pension ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • Overview of IASB Accounting for Insurance Contracts
    exam- ple of a simple variable annuity with cash flows detailed in Table 1, based on the following assumptions: ... resulting from these assump- tions are shown above in Table 1. FAIR VALUE: AMORTIZED COST As explained above ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • Demutualization: Filling the “GAAP” in Accounting
    Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in ... February 2000, Issue No. 41. Discount rates=Interest rates;Demutualization;Dividends; 9105 2/1/2000 12:00:00 ...

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    • Authors: Darryl Wagner, Patricia Matson
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • December 2015 issue of The Financial Reporter
    Variable Annuity Guarantees By Leonard Reback 3 Hitting the Target: Improvements to U.S. GAAP for ... Karen Rudolph Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts Page ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • 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
  • Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits
    Benefits Feature article discussing fixed indexed annuity (FIA) products with guaranteed lifetime withdrawal ... Financial reporting; Guaranteed living benefits=GLB; Annuity reserves; Statutory accounting 4294992259 9/18/2012 ...

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    • Authors: Kush Kotecha, Benjamin J. Yahr, James Collingwood
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Guaranteed living benefits
  • ULSG AG38 Valuation Research Report
    relative to the margins built into the valuation mortality, lapse, and interest assumptions. Until such ... By Matthew Clark 8 A Logical Hole in AG33 for Annuity Statutory Reserve Calculations By John Blocher ...

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    • Authors: Craig Roberts
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • The AAA’s Actuarial Opinion and Memorandum (AOM) Discussion Group
    The AAA’s Actuarial Opinion and Memorandum (AOM) Discussion Group Article describing the purpose of ... of the Academy’s Actuarial Opinion and Memorandum (AOM) Discussion Group. American Academy of Actuaries=AAA;cash ...

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    • Authors: Francis de Regnaucourt
    • Date: Sep 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice
  • New SPIA Interest Rates in VM-22
    and the resulting new methodology is shown in Table 1. The interest rates used in the valuation of ... adopted, with minor modifi- cations, by the NAIC: Table 1 Prior Versus New Methodology For SPIAs and Similar ...

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    • Authors: Paul Hance, Heather Gordon, Christopher Conrad
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits”
    related to the American Academy of Actuaries’ Annuity Reserves Working Group, to the article, “Statutory ... September 2012 issue of The Financial Reporter. Annuity reserves;American Academy of Actuaries=AAA;Statutory ...

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    • Authors: James Collingwood, Benjamin J. Yahr, Kush Kotecha
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Reflecting Rider Charges in GAAP Income for Indexed Annuities
    Reflecting Rider Charges in GAAP Income for Indexed Annuities The article focuses on GAAP accounting ... annuities;guaranteed minimmum withdrawal benefits;annuity valuation 6442455885 6/1/2014 12:00:00 AM ...

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    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Equity-indexed annuities; Annuities>Reserves - Annuities
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