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GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary
GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary This article discusses important implications of the upcoming Long-Duration Targeted Improvements (LDTI) ...- Authors: Jean-Philippe Larochelle, Ryan Laine, Dave Czernicki
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Modeling Platform
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
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Filling In The GAAP
Filling In The GAAP FILLING IN THE GAAP teaching session at 1976 Spring Meeting covering Principles, Basic Practical Considerations and Advanced Practical Considerations. Acquisition expenses; ...- Authors: Robert L Posnak, Samuel H Turner, Ronald P Freres
- Date: Jun 1976
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Filling In The GAAP
Filling In The GAAP This session presented at the SOA's 1976 Houston Spring Meeting will describe the basic features of Life Insurance GAAP accounting as applied to stock life insurance ...- Authors: Burton Jay, Application Administrator
- Date: May 1976
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Actuarial Standards for Insurance Company Reporting in Canada
New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to move to a GAAP ...- Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
- Date: Jun 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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U.S. GAAP Update
U.S. GAAP Update This open forum at the SOA 2004 Annual Meeting focuses on emerging U.S. GAAP issues and the new Statement of Position [SOP] with emphasis placed upon implementation issues, ...- Authors: Robert B Thomas, Michael Hughes, Darin Zimmerman
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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An Alternative Option-Based Approach to Calculating MRBs
An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification for benefits within ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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Incorporating Accrual Balances in the LFPB under LDTI
Incorporating Accrual Balances in the LFPB under LDTI Accounting Standards Update No. 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for ...- Authors: Xin Cheng Zheng (Jack), Kevin Cao
- Date: Sep 2024
- Competency: External Forces & Industry Knowledge; Professional Values; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Mutual Company GAAP
Mutual Company GAAP This session at the SOA 1990 Annual Meeting looks at mutual company GAAP issues including objectives, common features, comparison to stock company GAAP, and the effect on ...- Authors: Kriss Cloninger, Edward Robbins, Robert Stein, Michael R Tuohy
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Issues in selecting the discount rate for GASB 45 Valuations
Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]