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Current Topics In Financial Reporting
limitation of 150% of one year's premium. The primary guidance received by Valuation Actuaries is from ... was modified to require identification of the primary location of the company's 2572 CURRENT TOPICS ...- Authors: Wayne Kauth, William J Schreiner, Wayne S Upton, George R. Wallace
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Session 45: Dynamic Hedging - Fair Valuation for FAS 133
are FAS 133 because they are net-settled. GMIB direct liabilities are not, because they're not net-settled ... main reasons why that is so. The first and primary reason, which Martin already alluded to, is that ...- Authors: Ejaz Haroon, Martin Hall
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Refresher
in relation to how complete a contract is. The primary focus in GAAP is really on earnings, and it has ... accounting standards setting to other parties. The primary body is the Financial Accounting Standards Board ...- Authors: Robert Frasca, William Hines
- Date: Nov 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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U.S. GAAP Update
FAS 113 basically says you must look at it on a direct basis and on a ceded basis and calculate the reserve ... even the charge pattern on reinsurance versus the direct side. You'll often have very high coinsurance ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Hedging Variable Annuity Guarantees: A Practical Discussion
Once the reinsurance market started to dry up, the direct writers had to look at other alternatives. Not ... there are even differences of opinion within our primary auditor in terms of how you should go about valuing ...- Authors: Zafar Rashid, Francis Sabatini, Application Administrator, Daniel D Heyer, Mark Evans
- Date: Jun 2004
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Guaranteed living benefits; Annuities>Variable annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Stochastic models
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Worldwide Accounting Developments
ABI is that you can use achieved profits as the primary method of reporting under U.K. GAAP. However, ... accounting standards, what they are, and why should you care. Time permitting at the end, we'll talk about related ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance
closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... to lead the LDTI and IFRS17 adoptions for both direct writers and reinsurers, as well as continued support ...- Authors: Hui Shan, Alexandre Lemieux, Darryl Wagner
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Global Perspectives>Multinational companies
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Current Topics in GAAP
change your whole life contract to a long-term-care contract, and therefore, it's not an internal replacement ... contract—as long as the GMDB didn't become the primary benefit and everything else in the SOP was satisfied ...- Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Events - GAAP
out what will be in there and when. Also, take care upon implementation, because what you do now pretty ... you're trading in a hospital indemnity for long-term care, that is different types of morbidity risks.- Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Health GAAP Topics
health busi- ness: Medicare supplement, long-term care, comprehensive major medical, and what we call ... results are better than expected. Our long-term care business has a higher reserve than asset. On those ...- Authors: Robert Beal, Helen L Hofmann, Robert Shapland
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]