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Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After ... ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ...- Authors: Steven Malerich
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Stochastic DAC Unlocking for VariableAnnuity Products
Stochastic DAC Unlocking for VariableAnnuity Products Stochastic DAC Unlocking for Variable ... with such volatile profit streams has become a primary concern. A volatile stock market and stricter guid- ...- Authors: Alastair G Longley-Cook, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
- Date: Mar 2001
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Spreadsheets – Yay or Nay?
Spreadsheets – Yay or Nay? A discussion of the limitations of the use of spreadsheets versus formal ... programmer and the actuary have to exercise due care in making sure that all of the individual pieces ...- Authors: Robert Crompton
- Date: Jun 2006
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Modeling & Statistical Methods>Modeling efficiency
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PBA Corner
PBA Corner update on regulatory issues focusing on PBR reserves;statutory;principle-based ;regulatory;conservatism ... entire coverage period, based on the policy’s (primary) guarantees of mortality, interest and expenses ...- Authors: Karen Rudolph
- Date: Sep 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs ... (typically explicit contract exchange programs). The primary issue addressed by the SOP is the treatment of ...- Authors: John Morris
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Case Study - Impact of Tax Cuts and Jobs Act 2017
Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis ... contracts were issued after TCJA was effective. The primary metrics used to measure profitability were profit ...- Authors: Christopher Zuiker, Dylan Strother
- Date: Sep 2018
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Revisiting FAS 97’s Management Potential
Variance Asset default is an assessment. It has no direct effect on any other component of gross profits ... is assumed to be insignificant compared to the direct effect on mortality costs. We’ll estimate the ...- Authors: Steven Malerich
- Date: Jun 2008
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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A Tale of Two Formulas: Solvency II SCR and RBC
A Tale of Two Formulas: Solvency II SCR and RBC This article examines the central formulas ... Considering that last sentence, one can see the primary strength of the VaR metric: It is easy to interpret ...- Authors: Mary Campbell
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities; Pensions & Retirement>Risk management
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This Time is Different!
This Time is Different! If you’ve been reading my columns for a while, you have no doubt ... service contracts that provide service as their primary purpose, and that meet all of the following criteria: ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR
Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject ... to meet all the requirements under VM-31 is the primary conduit for opening the lines of communication ...- Authors: Gaurav Rastogi
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Life Insurance>Reserves - Life Insurance