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  • Chairperson’s Corner
    submissions!). This issue is yet another tribute to the care she brings to developing the newsletter. Regarding ... future IASB and FASB accounting direction. Also, I direct your attention to “Development and Use of Stochastically ...

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    • Authors: William Sayre
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management
  • Financial Reporting Research Update
    Mark Walker and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium which was held ...

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    • Authors: Mark A Walker, Ronora Stryker
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Implementation of ASU 2010-26
    selecting the historical starting point, to which we direct the interested reader. 2. Can a company use ... guidance as to reasonable estimates, to which we direct the interested reader. In our experience, most ...

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    • Authors: Thomas W Fineis, Jeffrey Lortie, Kathryn Marie Egan
    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Illuminating the Low Interest Rate Peril
    disclosure into ratings determinations. The NAIC should direct regulators to treat this information as supplemental ... companies with inadequate reserves: the first are “primary” reserving standards tailored to individual classes ...

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    • Authors: Aaron Sarfatti
    • Date: Jul 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Reinsurance Considerations in Developing an Insurance Accounting Standard
    sensiTiViTY 1 (DiRecT Gain, ReinsuRance Gain) To illustrate the scenario of a direct gain and a reinsurance ... Reinsurance Considerations … | fRoM pagE 5 Direct Gain, Reins Loss Yr 1 Yr 2 Yr 3 Yr 4 ...

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    • Authors: Albert Li, Andy Ferris, Darryl Wagner
    • Date: Dec 2011
    • 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]; Reinsurance>Financial reporting for reinsurance
  • The Financial Reporter, September 2017, Issue 110
    case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • A Review of Root Cause in Insurer Insolvencies
    liability; Life & Annuity, Health including long- term care (LTC); and Health cooperatives. Figure 1 Number ... circumstances. Some insurer insolvencies point to one primary causal driver, such as fraud. However, a majority ...

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    • Authors: Veronika Cooper, David Heppen
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments
  • GAAP Targeted Improvements—Illustrated Term Insurance Earnings
    reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...

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    • Authors: Steven Malerich
    • Date: Sep 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • The Financial Reporter
    management strategies includ- ing actions by both direct writers and reinsurers. MOVING TARGET Another ... practices. The commonly held view is that the primary purpose of the Act is to manage systemic risk ...

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    • Authors: Society of Actuaries
    • Date: Dec 2013
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, December 2018, Issue 115
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting