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Industry Preparedness And Impact of FASB Targeted Improvements
2016, in which it proposed significant changes to U.S. GAAP accounting for long-duration insurance contracts ... via a survey of 14 leading life insurance and annuity producers. In the remainder of this article, we ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; 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>Generally Accepted Accounting Principles [GAAP]
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Continuing Education
“standard” can be a maximum of 30 percent of expected mortality or more. Those at the top of the range may have ... 25 investment performance.4 A pure variable annuity would be an example of such a contract. The staff ...- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve The OCI-Solution ... Interest Rate Yield Curve The OCI-Solution of IASB’s IFRS 4 Phase II requires that interest expense for ...- Date: Jun 2015
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
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Green...But No Envy
Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial ...- Authors: Matthew P Clark
- 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>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
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Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR
discussing such issues as levels of aggrega- tion for mortality experience, the various requirements related ... compare to actual historical experience. 3. Mortality assumptions: The report requires a detailed expla- ...- 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
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On the Fair Value of Insurance Liabilities: The Continuing Debate
On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of ... Fair Value of Insurance Liabilities: The Regulator’s Option” in the December, 2005 issue of The Financial ...- Authors: Luke Girard
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Financial Reporting Research Scorecard
survey of current practice of life insurers and annuity companies on setting dynamic policyholder behavior ... task forces to assemble financial statements under U.S. GAAP and IFRS bases. Tom Herget Recently published ...- Authors: Samuel Keller
- 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Implementation Perspectives On Solvency II Internal Model Standards
sold in the United States. For instance, fixed annuity writers may question an internal model result ... proposed framework is fully appropriate for the U.S. products, and may find it difficult to meet the ...- 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]
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Considerations for Indexed Universal Life under PBR
which is believed to be an unintended result. In Table 1, a profit measure is presented for each scenario ... increased crediting rate seen after policy year 20. Table 1 Profit Measure Percentile of SR scenarios PV ...- 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
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Introducing a New Practice Note on Purchase GAAP Accounting
also dealing with business combinations subject to U.S. statutory accounting and tax laws, and that such ... practice note includes significant refer- ence to U.S. statutory and tax accounting, beginning with the ...- Authors: Steven Malerich
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]