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Implementation Considerations for VA Market Risk Benefits
Implementation Considerations for VA Market Risk Benefits Feature article discussing the number of challenges associated with ASU 2018-12 related to the measurement of market risk benefits.- Authors: Dylan Strother, John Adduci, James B Kern
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Solvency II Equivalence: Implications For The U.S. Insurance Market
Solvency II Equivalence: Implications For The U.S. Insurance Market Discusses Solvency II, the new solvency regime for all EU insurers, and what it means to US insurers. Solvency II; 9283 12/1/ ...- Authors: Kush Kotecha, DAVID PAYNE
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Public Policy
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The Home Stretch
The Home Stretch Feature article discussing the International Accounting Standards Board’s insurance contracts project. Cash flow testing;Discount rates=Interest rates;Financial Accounting ...- Authors: Henry Siegel
- Date: Jun 2011
- 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
An Update on International Accounting Standards for Insurance An Update on International Accounting Standards for Insurance by Bruce Moore from The Financial Reporter, June 2000, Issue No. 42.- Authors: Bruce Moore
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Applying GAAP toGMDBs
Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David Heavilin from The Financial Reporter, September 2001, Issue No. 47. Annuity reserves;Guaranteed ...- Authors: David C Heavilin
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FROSTies and FRUMPies
FROSTies and FRUMPies Editorial highlighting outstanding articles in the Financial Reporter newsletter Accounting standards;Embedded value;Fair value accounting;Financial reporting;International ...- Authors: Jerry Enoch
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting
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Mind the GAAP and Non-GAAP
Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang and Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention ...- Authors: Robert E Winawer
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business
Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business Adjusting GAAP reinsurance reserves to account for reinsurance protection against the events that trigger direct ...- Authors: Steven Malerich, Jack Liu
- Date: May 2024
- Competency: Communication; External Forces & Industry Knowledge; Leadership
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities VM-22 was first introduced into the Valuation Manual in 2018. A number of changes have been made since its introduction, ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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The Great MOCE Debate
The Great MOCE Debate A discussion of setting margins for financial reporting of insurance contract liabilities, with a focus on the cost - of - capital approach. Accounting standards, Discount ...- Authors: Stephen Strommen
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting