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Speaking The New Lingo—A US GAAP Codification Primer
Speaking The New Lingo—A US GAAP Codification Primer This article was first published in 2010 ... of materials in ASC, it is anticipated that the primary method for accessing the information in ASC will ...- Authors: Douglas Van Dam
- Date: Jul 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession
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Illuminating the Low Interest Rate Peril
disclosure into ratings determinations. The NAIC should direct regulators to treat this information as supplemental ... companies with inadequate reserves: the first are “primary” reserving standards tailored to individual classes ...- Authors: Aaron Sarfatti
- Date: Jul 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Reinsurance Considerations in Developing an Insurance Accounting Standard
sensiTiViTY 1 (DiRecT Gain, ReinsuRance Gain) To illustrate the scenario of a direct gain and a reinsurance ... Reinsurance Considerations … | fRoM pagE 5 Direct Gain, Reins Loss Yr 1 Yr 2 Yr 3 Yr 4 ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- 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]; Reinsurance>Financial reporting for reinsurance
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Gaining Trust in Predictive Models—an Actuarial Perspective
model, however, the choice of model is often the primary focus. Given the wide variety of possible options ... and false negatives is better. Data One of the primary factors in model selection will be the data. The ...
- Authors: David Alison FSA (David)
- Date: Sep 2021
- Competency: Communication; External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Predictive Analytics>Modeling techniques; Predictive Analytics>Quality control & model governance; Technology & Applications>Artificial intelligence & machine learning
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Negative IMR Considerations in a Higher Interest Rate Environment
Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance ... with the NAIC Annual Statement Instructions. The primary purpose of IMR is to spread the effect that after-tax ...
- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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The Actuarial Opinion Model Regulation AOMRTakes Center Stage
toughest regulatory state). 2. Regulators — their primary objection was that a Section 7 reserve opinion ... requirements to measure liabilities for long-term care and non-cancelable disability. These products ...- Authors: Norman E Hill
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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The Financial Reporter, December 2019, Issue 119
members through a variety of media: • We are the primary sponsoring section of the Valuation Actuary Symposium ... over from current standards— assessments exclude a direct charge (front-end loads) and include a GAAP accrual ...- Authors: Society of Actuaries
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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An Update on International Accounting Standards for Insurance
these develop- ments. The IAA now serves as the primary voice of the actuarial profession on international ... contracts where payment is in services (e.g., managed care organizations), and a number of other types of ...- Authors: Bruce Moore
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Home Stretch
fixed-fee service contracts that have as their primary purpose the provision of services. The boards ... related to successful acquisition efforts; and b) direct costs that are related to the acquisition of a ...- Authors: Henry Siegel
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
take actions to reduce the duration gap. So special care must be taken for lines of business with larger ... universal life, structured settlements, and long-term care, where duration mismatches of upwards of five years ...
- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting