21
-
30
of
160
results (0.64 seconds)
Sort By:
-
A Retrospective Look at History
A Retrospective Look at History Developments in IFRS International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial Reporting ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
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 ...- 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
-
GAAP Accounting for Reinsurance Accepted
GAAP Accounting for Reinsurance Accepted The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted ...- 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
-
Statutory Financial Reporting for Universal Life
Statutory Financial Reporting for Universal Life Instructors walk through the calculation of reserves for a sample universal life policy under Actuarial Guideline 38, and discuss the relevant ...- Authors: Jeffrey Beckley
- Date: Jan 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Statutory accounting
-
A Time of Preparation
A Time of Preparation Chairperson's Report- summarizing education and research activities for 2016 focusing on regulatory change including PBR and PBR;GAAP;IFRS;ERM;Financial Reporting ...- Authors: Leonard Mangini
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
-
Considerations for Indexed Universal Life under PBR
Considerations for Indexed Universal Life under PBR The article highlights key considerations as companies begin to reserve for their IUL products under PBR. principles-based reserves ...- 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
-
Health Section Issues New IBNR Study
Health Section Issues New IBNR Study Summary of the health section council’s research project to assess the accuracy of commonly used IBNR estimation methods over a wide range of scenarios.- Authors: Steven Siegel, Cabe Chadick
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Assess decision effectiveness; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Health Watch
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Health & Disability>Health care; Modeling & Statistical Methods>Modeling efficiency
-
Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility
Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility Since insurance contract liabilities are uncertain in amount, an estimate is ...- Authors: Stephen Strommen
- Date: Jun 2006
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
-
The Natural Reserve Concept and Life Insurance Earnings
The Natural Reserve Concept and Life Insurance Earnings This paper demonstrates some of the basic principles and concepts inherent in the use of natural reserves to adjust earnings and to ...- Authors: Joe B Pharr
- Date: May 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
GAAP in Practice
GAAP in Practice This paper was prepared in order to set down some of the approaches which might be followed in carrying out the mandate to apply GAAP to stock life insurance companies.- Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]