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Current Developments in Financial Reporting
health act also clarifies that qualified long-term-care policies are treated as accident and health insurance ... establishes a somewhat uniform definition of a long-term-care contract such as allowing for no cash surrenders ...- Authors: Charles D Friedstat, Arthur Panighetti, Henry Siegel, Jack F Myers
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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International Accounting Standards
bankruptcy and leave obligations for others to take care of. There must be some value in that. That's what ... Standards 10 Certainly insurance regulators care about this, as well. In many countries, international ...- Authors: David Sandberg, Henry Siegel, William Hines
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Earnings Analysis by Product and Source
you may wish to monitor the earnings derived from direct marketing and general agents separately. Other ... and the billing coming back from the customer. Direct expenses are all the costs: the people, the equipment ...- Authors: Alvin Hayden, David Ingram, John Ladley, Henry Siegel, Stuart Wason
- Date: May 1985
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management; Technology & Applications>Analytics and informatics
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The Financial Reporter
secondary guarantee (ULSG) products. This is a direct result of New York’s rejection of the Actuarial ... mates of fulfillment cash flows for an underlying direct insurance contract that are recognized immediately ...- 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
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The Financial Reporter
similar risks. Consistency of treat- ment is a primary concern. Though again not explicitly stated, the ... arises when life, disability income, or long-term care policies are replaced, but the policyholder pays ...- Authors: Robert Frasca, Donna Claire, Henry Siegel, Ronora Stryker
- Date: Jun 2007
- Publication Name: The Financial Reporter
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No-See-Ums (Part 2)
the adjustment, the board concluded that all the direct effects of the change should be recognized in ... will draft guidance on the precise meaning of “direct effect.” For contracts accounted for using the ...- Authors: Henry Siegel
- Date: Mar 2017
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Solvency Requirements for Life Companies
was largely attributed to the escalation of health care costs and lower margins on interest-sensitive products ... DEVELOPMENT In the early stages of development, the primary purpose of the solvency requirement was debated ...- Authors: Jeremy Goford, James Reiskytl, Henry Siegel, Fernando Puente-Diaz, Demos K Papasavvas, Horace W McCubbin
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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10 Things I Think About the New Insurance Contracts IFRS
good for everyone. 2. If I’m an analyst, I don’t care whether a loss on a contract at issue is subtracted ... its business is interest sensitive. I don’t really care if interest rates go up 50 basis points if I have ...- Authors: Henry Siegel
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Convergence Once Again
same manner as the release of the corresponding direct single/ residual margin (i.e., in line with the ... same manner in which an insurer should evaluate a direct insurance contract. Of course, as noted, the two ...- Authors: Henry Siegel
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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A Retrospective Look at History
A Retrospective Look at History Developments in IFRS International Accounting Standards ... measurement of cer- tain assets underlying contracts with direct participating fea- tures, measuring the CSM on ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]