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  • Stochastic DAC Unlocking for VariableAnnuity Products
    Dick Shaw, Mike Sherrill, and Jay Vadiveloo from The Financial Reporter, March 2001, Issue No. 45. Scenario ... Scenario generation=Scenario generators=Economic scenario generators;Variable annuities; 9121 3/1/2001 ...

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    • 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]
  • Accounting for Ceded Reinsurance Under LDTI—Precedent
    Reinsurance Under LDTI—Precedent This is the third in a series of articles about accounting for reinsurance ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks ...

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    • Authors: Steven Malerich
    • Date: Feb 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • OCI OK
    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered ... considered for housing some of the earnings volatility in the International Accounting Standards Board ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • The Financial Reporter, September 2017, Issue 110
    The Financial Reporter, September 2017, Issue 110 Read the September 2017 issue of The Financial Reporter ... Reporter published by the Financial Reporting Section. Financial Accounting Standards Board=FASB;International ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
    Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar ... a high-level summary of the Market Risk Benefit volatility that a focus group of companies incurred and ...

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    • Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
    • Date: Nov 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mind the GAAP and Non-GAAP
    Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang ... Zhang and Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention placed ...

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    • Authors: Robert E Winawer
    • Date: Sep 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting Change for Variable Annuities With Implications on Hedging
    Reporter December 2017 Issue 110 DECEMBER 2017 THE FINANCIAL REPORTER | 13 Accounting Change for Variable ... frustratingly disconnected from their perceived economic values. This can lead to management decisions ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; 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]; Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation ... Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • FASB Update
    FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts ...

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    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements
    20 | DECEMBER 2018 THE FINANCIAL REPORTER Transition Expedient for Market Risk Benefits Under ... effort to establish one measurement model and improve uniformity across companies, the recently published ...

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    • 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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