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  • frn-2012-iss88-reback
    frn-2012-iss88-reback 4294970459 2/23/2012 10:20:43 AM ... and William Hines disability income and long-term care, and many prop- erty and casualty contracts. Both ...
    • Date: Feb 2012
    • Publication Name: The Financial Reporter
  • frn-2012-iss88-siegel
    frn-2012-iss88-siegel 4294970460 2/23/2012 10:20:54 AM ... service contracts that provide service as their primary purpose, and that meet all of the following criteria: ...
    • Date: Feb 2012
    • Publication Name: The Financial Reporter
  • 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 ...

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    • 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
  • 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 ...

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    • 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]
  • 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 ...

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    • 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
  • Insurance Accounting as a Black Hole
    Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect ... portfolio of insurance contracts should be all the direct costs that the insurer will incur in acquiring ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Rethinking Embedded Value: The Stochastic Modeling Revolution
    Rethinking Embedded Value: The Stochastic Modeling Revolution A discussion of the use of stochastic ... a business classification consistent with the primary statements. >> Table 1 Summary of the 12 Principles ...

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    • Authors: Carol A Marler, Vincent Y Y Tsang
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
  • Discount Rates in US GAAP Targeted Improvements
    Discount Rates in US GAAP Targeted Improvements We explore the considerations regarding discount ... informed interpretations and choices. One of the primary paragraphs in ASU 2018-12 addressing the topic ...

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    • Authors: Bruce Rosner
    • Date: Jun 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting
  • 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 ...

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    • 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
  • The Financial Reporter
    ance. In the real world, neither investment banks, direct writers, or reinsurers can take on the whole risk ... risks. The direct writer needs to determine their risk tolerance and take some risk. Direct writers are ...

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    • Authors: Robert A Brown, Anson Glacy, Larry M Gorski, R Thomas Herget, G Mitchell, Thomas Nace, Edward Robbins, Raymond Ted Schlude, Darryl Wagner, Michelle Chong Tai-Bell, Patricia Matson
    • Date: Feb 2000
    • Publication Name: The Financial Reporter
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