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Financial Reporting Research Scorecard
Financial Reporting Research Scorecard This research scorecard will keep section members informed ... Alberts at mark@albertsactuary.com. R esearch is a primary mission of the Financial Reporting Section and ...- Authors: Samuel Keller
- Date: Jan 2013
- Competency: Leadership>Thought leadership; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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The Financial Reporter Issue 94, September 2013
frameworks and the ORSA process are numerous and direct. In fact, the requirements outlined in the NAIC ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...- Authors: Financial Reporting Section Research Team
- Date: Sep 2013
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Minimum Garanteed Benefits of Variable Annuities
all the guarantees. AG 34, which was MMM, takes care of the reserves for the variable guaranteed minimum ... FLOOR: The second question is, is that true for a direct writer of these contracts or just from a reinsurer’s ...- Authors: Franklin Clapper, Kerry Krantz, John M O'Sullivan, Stephen A J Sedlak, Cindy Barnard, Charles Dana Tatro
- Date: Sep 2000
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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Questions
Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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GAAP Accounting for Reinsurance Accepted
Accordingly, many pro- cedures which are applicable to direct insurance are also applicable here. However, the ... with revenue? The above reasoning would apply to direct business where the premiums vary, as in graded ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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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 main- tain assets backing ...- Authors: Richard H Browne
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Reinsurance>Financial reporting for reinsurance
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ORSA Readiness: The Time Is Now
ORSA Readiness: The Time Is Now Feature article describing how insurers that see beyond seemingly ... frameworks and the ORSA process are numerous and direct. In fact, the requirements outlined in the NAIC ...- Authors: Chad R Runchey, James Collingwood, Society of Actuaries
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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GAAP Accounting for Reinsurance Ceded
deducted from the GAAP benefit reserve on the direct business. The difference between the total GAAP ... from the deferred expense asset set up on the direct business. This same basic concept should also ...- Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Reinsurance>Financial reporting for reinsurance
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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 ...- 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