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Chairperson’s Corner What Have you Done for me (and you) Lately?
Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...- Authors: Robert Leach
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements
Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements An expedient method for calculating compound market risk benefit attributed premium factors under targeted ...- Authors: Gregory Goulding, Che Hu
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Targeted Improvements: Diving into Details
GAAP Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted improvements for long-duration contracts (ASU 2018-12). deferred acquisition cost=DAC;deferred ...- Authors: Steven Malerich
- Date: Dec 2018
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting Research Update
Financial Reporting Research Update An update on the status of past, current and future research projects pertaining to the Financial Reporting Section. Financial reporting 6442483494 6/1/2018 12 ...- Authors: David C Armstrong, Ronora Stryker
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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FASB Targeted Improvements Will Affect Long Term Care
FASB Targeted Improvements Will Affect Long Term Care Review of FASB's proposed "Targeted Improvements" to long duration insurance accounting and how they will impact ...- Authors: Bryn Douds
- Date: Apr 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Long-Term Care News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Long-term Care>Long-term care insurance
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GAAP Targeted Improvements—Traditional Contract Analytics
GAAP Targeted Improvements—Traditional Contract Analytics Presentation of formulas for measuring the effects of experience variances and assumption changes on traditional contract DAC and benefit ...- Authors: Steven Malerich, Robert E Winawer, Rebecca B Scotchie
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation considerations for insurance companies that will be ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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ULSG SOP 03-1 Reserving Practices – Survey Highlights
ULSG SOP 03-1 Reserving Practices – Survey Highlights The article discusses industry practices relating to US GAAP SOP 03-1 valuation for universal life with secondary guarantee products.- Authors: Emily Cassidy
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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GAAP Targeted Improvements—Unlocking Persistency
GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous articles at unlocking of traditional contract valuation assumptions, this time examining the effects of lapses.- Authors: Steven Malerich
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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GAAP Targeted Opportunity
GAAP Targeted Opportunity Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience. Accounting standards; ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance