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Chairperson's Corner
Chairperson's Corner Section chairperson introduction and summary of recent and future ... members through a variety of media: • We are the primary sponsoring section of the Valuation Actuary Symposium ...- Authors: David C Armstrong
- Date: Dec 2019
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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IFRS 17 Risk Adjustment – Insights from a Practical Example
earlier recognition of cash flow variability has a direct impact on earnings. Since the release of the IFRS ... indicates that VaR is a point in time estimate. A direct implication of the observation above is that the ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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PBR Corner
PBR Corner Current status and initiatives related to PBR regulation Principle-based;valuation;reserves;methodology;statutory ... amounts noted in item 1 above are to be measured as direct plus reinsurance assumed from unaffiliated companies ...- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
benefits would be fair valued, consistent with the direct benefit. I think this makes sense in most situa- ... since it avoids an accounting mismatch between the direct benefit and the ceded benefit, but I don’t think ...- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Financial Reporter Issue 94, September 2013
frameworks and the ORSA process are numerous and direct. In fact, the requirements outlined in the NAIC ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...- Authors: Financial Reporting Section Research Team
- Date: Sep 2013
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Systemically Important Financial Institutions (SIFI)—An Insurer’s Perspective
practices. The commonly held view is that the primary purpose of the Act is to manage systemic risk ... operations of a financial institution. One of the primary arguments is that the insurance industry has historically ...- Authors: Steeve Jean, Zhuoyu Hu, Nelson Chu Fung Lum
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Banking - Finance & Investments; Finance & Investments>Investment strategy - Finance & Investments
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IFRS17 Digest
IFRS17 Digest A high level summary of developments of the new international accounting ... required is also prescribed by the new standard. The primary requirement is to identify portfolios, which are ...- Authors: A Bennett
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Chairperson's Corner
Chairperson's Corner This article gives an update on the Financial Reporting Section on ... by the IASB and the FASB. In addition to these primary objectives, the section council aims to expand ...- Authors: Robert Frasca
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional associations; Actuarial Profession>Professional development
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Financial Reporter
Financial Reporter Discuss different approaches of XXX and AXXX relief solutions Capital management;reinsurance;financial ... method) used to determine the required level of Primary Security. Actuarial Method follows principle-based ...- Authors: Society of Actuaries
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments
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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]