Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
21 - 30 of 184 results (0.28 seconds)
Sort By:
  • ACLI Update Column
    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...

    View Description

    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Where Have All The Earnings Gone?
    Where Have All The Earnings Gone? This article discusses the impact on the financial statements of changing from Statutory Accounting to GAAP Accounting and the under-reporting of long-term ...

    View Description

    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Status of Proposed New Actuarial Opinion and Memorandum Regulation
    The Status of Proposed New Actuarial Opinion and Memorandum Regulation Author discusses how the proposed new AOMR will affect small companies. Asset valuation; 11150 5/1/2001 12:00:00 AM ...

    View Description

    • Authors: James Thompson
    • Date: May 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Small Talk
    • Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Statutory accounting
  • Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012
    Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012 An update on the principle-based reserves (PBR) process and possible valuation manual adoption, with recommendations ...

    View Description

    • Authors: Norman E Hill
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Insights Into Life PBR Emerging Practices and Implementation
    Insights Into Life PBR Emerging Practices and Implementation In this article, we explore key insights from Oliver Wyman's 2020 Life PBR Emerging Practices Survey, which provides a broad ...

    View Description

    • Authors: Dylan Strother, Haley Christine Jeorgesen , Ellen Smith
    • Date: Nov 2020
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life
  • Governance of Principle-Based Reserves
    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation processes, including standards, oversight, controls and review related to the PBR ...

    View Description

    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses ...

    View Description

    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations
    Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations A discussion of life insurance securitizations and how they can be structured to provide surplus ...

    View Description

    • Authors: Steven Lash, Rebecca Wang
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Universal Life Valuation and Nonforfeiture: A Generalized Model
    Universal Life Valuation and Nonforfeiture: A Generalized Model The authors set forth a generalized model describing the application of current law [1976 NAIC model Standard Valuation Law and ...

    View Description

    • Authors: Robert J Callahan, Shane A Chalke, Michael F Davlin, Jeffery Dukes, Thomas G Kabele, Lawrence Silkes, Steven Sommer
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
  • Report on Activities of the Joint Actuarial Committee - ALC-LIAA
    Report on Activities of the Joint Actuarial Committee - ALC-LIAA The Joint Actuarial Committee of the American Life Convention and the Life Insurance Association of America has been considering ...

    View Description

    • Authors: John M Bragg
    • Date: Nov 1971
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting
    • Per Page: