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A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience Key considerations when modeling reinsurance to calculate reserves under PBR as well as a case study examining the ...- Authors: Gregory Mackenzie, Chris Whitney
- Date: Dec 2016
- 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>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Noise in Accounting for Reinsurance of Universal Life
Noise in Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance of ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Appointed Actuaries Survey Results: Part II What Practices Actuaries Followed For 1992 Reserves
Appointed Actuaries Survey Results: Part II What Practices Actuaries Followed For 1992 Reserves Summary of Part II of the survey of Appointed Actuaries, sponsored by the American Academy of ...- Authors: Donna Claire, Maria Thomson
- Date: Mar 1994
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
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Reinsurance Under PBR: An Update on the Treatment of Risk Transfer
Reinsurance Under PBR: An Update on the Treatment of Risk Transfer This article discusses the current status, including differing views, on the treatment of risk transfer in reinsurance ...- Authors: Sheldon Summers
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Reserving - Reinsurance