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Common Misunderstandings of Risk-Neutral Valuation
Common Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed. Market ...- Authors: Stephen Strommen
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance
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Adjusted (Non-GAAP) Earnings Under LDTI
Adjusted (Non-GAAP) Earnings Under LDTI Adjusted earnings has long been a fundamental KPI for investors to assess the core financial performance of a company. As a non-GAAP measure, there is a ...- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Illuminating the Low Interest Rate Peril
Illuminating the Low Interest Rate Peril Proposal to the NAIC and state regulators to recalibrate life insurance reserve and capital standards to ensure the life industry successfully withstands ...- Authors: Aaron Sarfatti
- Date: Jul 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Reconsidering Embedded Value
Reconsidering Embedded Value This article provides an EV overview, current industry usage, key considerations illustrated by MetLife’s strategic spin-off of Brighthouse Financial, as well as ...
- Authors: Roujie Chen, Erzhe Zhang
- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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IFRS 17 Corner
IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and financial impacts, as well as a discussion of some of the run time issues that companies face.
- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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IFRS 17 Corner
IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, ...
- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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Financial Reporting Research Update
Financial Reporting Research Update Provides an update, as of September 2022, on Financial Reporting Section sponsored research projects in process and those recently completed. By Eric Chen and ...
- Authors: Ronora Stryker, Eric Chen
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Month That Could Never Happen
The Month That Could Never Happen A discussion about international financial regulatory developments, which included fair value accounting, solvency modernization and Contract Fulfillment Value as ...- Authors: Henry Siegel
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Chairperson’s Corner
Chairperson’s Corner Column from the chairperson of the SOA's Financial Reporting Section describing the research and webcasts available to section members. financial reporting, Society of ...
- Authors: Alex Lemieux
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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IFRS 17: Implications for Onerous Contracts
IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...- Authors: Hung Pan Cheung
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]