221
-
230
of
320
results (0.55 seconds)
Sort By:
-
A Retrospective Look at History
A Retrospective Look at History Developments in IFRS International Accounting Standards ... measurement of cer- tain assets underlying contracts with direct participating fea- tures, measuring the CSM on ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I
acquired company may set up units of account on direct business based on combinations of group of contracts ... assumed business should be treated the same as the direct issues such that the Chi- na-GAAP reserve after ...- Authors: Vincent Y Y Tsang, Zhenping Fu
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
Report on the International Actuarial Association
Report on the International Actuarial Association Feature article giving updates on the ... interim actuarial standards subcommit- tee (IASCC) to direct the process of standards devel- opment. The IASCC ...- Authors: James Milholland
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional associations
-
Embedded Derivatives in Modco and Similar Reinsurance Arrangements
withheld liability” equal to the loan balance: Direct Writer Assets Liabilities Invested Assets Reserve ... in zero coupon bonds yielding 4.75 percent. The direct writing company will maintain assets backing the ...- Authors: Richard H Browne
- Date: Jun 2003
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Asset Modeling Challenges for VM-20 Projections
rate and a higher DR. The DR calculated using the direct iteration method (DIM), in addition to the SR ... tablescalcs-tools/research-scenario/. 3 VM-20 Section 4.B (direct iteration method) describes an approach in which ...- Authors: Benjamin Slutsker, Reanna Nicholsen, Jason Kehrberg
- 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: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Asset modeling
-
The Financial Reporter March 2015, Issue 100
calls this amount of assets the Required Level of Primary Security, the calculation of which is based directly ... consisting of Primary Security in an amount at least at great as the Required Level of Primary Security ...- Authors: Society of Actuaries
- Date: Mar 2015
- Publication Name: The Financial Reporter
-
Briefly Noted: Goings on in Reserving and Modeling for A&H Waiver of Premiums
Briefly Noted: Goings on in Reserving and Modeling for A&H Waiver of Premiums An alert ... health (A&H) insurance products such as Long-Term Care and Individual Disability Income, and valuation ...- Authors: Xianmei Tang, Anthony Murathi Muturi, Shanpi Yu, Isaac Larbi
- Date: Mar 2018
- Publication Name: The Financial Reporter
-
Implementation Perspectives On Solvency II Internal Model Standards
Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... independence when the model owner also acts as a primary validator. Segregation of duties is of particular ...- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- 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]
-
fr-2016-iss-104-cassidy-kim-gray
fr-2016-iss-104-cassidy-kim-gray 6442467204 3/1/2016 12:00:00 AM ... practice for accounting for future premiums. The primary responses were to apply prospective adjustments ...- Authors: Emily Cassidy, Hye-Jin Kim, Laura S Gray
- Date: Mar 2016
- Publication Name: The Financial Reporter
-
Considerations for Indexed Universal Life under PBR
Considerations for Indexed Universal Life under PBR The article highlights key considerations ... costs, and policyholder behavior modeling are primary considerations for companies when evaluating the ...- Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; 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>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life