Publication Name
- Record of the Society of Actuaries (79)
- The Financial Reporter (75)
- The Actuary Magazine (26)
- Transactions of the SOA (23)
- Reinsurance News (4)
- International News (3)
- Actuarial Research Clearing House (3)
- Actuarial Practice Forum (3)
- Product Matters! (2)
- Taxing Times (1)
- Pension Section News (1)
- Long-Term Care News (1)
- Show More Show Less
Author
- Society of Actuaries (41)
- Vincent Y Y Tsang (8)
- Patricia Matson (8)
- Bradley M Smith (8)
- Application Administrator (8)
- Steven Malerich (7)
- S Michael McLaughlin (7)
- Kriss Cloninger (7)
- William J Schreiner (6)
- Robert Frasca (6)
- Michael Eckman (6)
- Leonard Reback (6)
- James S Hawke (6)
- Edward Robbins (6)
- Daniel Case (6)
- Charles Carroll (6)
- Robert Stein (5)
- Richard S Robertson (5)
- Michael Hughes (5)
- John Morris (5)
- J Duran (5)
- Douglas A Eckley (5)
- David C Heavilin (5)
- Darryl Wagner (5)
- Daniel J Kunesh (5)
- Stephen D Bickel (4)
- Meredith Ratajczak (4)
- Mark Evans (4)
- Laura J Hay (4)
- Joe B Pharr (4)
- James Milholland (4)
- Glen Gammill (4)
- Douglas Doll (4)
- Donald R Sondergeld (4)
- David Rogers (4)
- David N Becker (4)
- David C Scheinerman (4)
- Clayton A Cardinal (4)
- Charles D Friedstat (4)
- Thomas Campbell (3)
- Stephen A J Sedlak (3)
- Paul F Kolkman (3)
- Norman E Hill (3)
- Mark Freedman (3)
- Kenneth LaSorella (3)
- Joseph H Tan (3)
- John W Brumbach (3)
- Howard L Rosen (3)
- Frank Buck (3)
- Donald D Cody (3)
- Darin Zimmerman (3)
- Craig Reynolds (3)
- Calvert A Jared (3)
- Bruce Darling (3)
- Arnold Dicke (3)
- Zhenping Fu (2)
- W H Odell (2)
- Timothy S Lucas (2)
- Thomas G Kabele (2)
- Tara J P Hansen (2)
- Steven Sommer (2)
- Steven H Mahan (2)
- Samuel H Turner (2)
- Sam Gutterman (2)
- Rowen Bell (2)
- Ronora Stryker (2)
- Roger W Smith (2)
- Robert Leach (2)
- Robert L Lindsay (2)
- Robert L Collett (2)
- Robert Crompton (2)
- Richard H Browne (2)
- Rebecca Wang (2)
- R Thomas Herget (2)
- Paul Milgrom (2)
- Michael J O'Connor (2)
- Mary S Saslow (2)
- Kerry Krantz (2)
- Julie Curry (2)
- Joseph A Sikora (2)
- John T Glass (2)
- John F Bevacqua (2)
- Jeyaraj Vadiveloo (2)
- Jason Morton (2)
- James P Greaton (2)
- Frederick S Townsend (2)
- Frank Klinzman (2)
- Florence Shuk Ha Ng (2)
- Errol Cramer (2)
- Elizabeth Rogalin (2)
- Edward Jarrett (2)
- Donna Claire (2)
- Deborah Whitmore (2)
- David White (2)
- Daniel J McCarthy (2)
- Craig R Raymond (2)
- Claude Y Paquin (2)
- Cherri R Divin (2)
- Charles Underwood (2)
- Carol F Salomone (2)
- Show More Show Less
Site
Topic
- Generally Accepted Accounting Principles [GAAP] (303)
- Statutory accounting (57)
- Financial Accounting Standards Board [FASB] (38)
- Banking and Insurance - Public Policy & Regulation (18)
- Fair value accounting (17)
- International Financial Reporting Standards [IFRS] (15)
- International Accounting Standards Board [IASB] (14)
- Standards of practice (12)
- Reserves - Life Insurance (10)
- Tax accounting (8)
- Financial reporting for reinsurance (7)
- Pension accounting (7)
- Life Insurance (7)
- Financial Reporting & Accounting (7)
- Variable annuities (7)
- Universal life (6)
- Global Perspectives (5)
- Risk measurement - Finance & Investments (5)
- Pricing - Life Insurance (4)
- Reserves - Annuities (4)
- Modeling & Statistical Methods (3)
- Risk measurement - ERM (3)
- Financial management (3)
- Reserving - Reinsurance (2)
- Life reinsurance (2)
- Coinsurance (2)
- Defined benefit plans (2)
- Assumptions and methods (2)
- Forecasting (2)
- Long-term care insurance (2)
- Health insurance (2)
- Health & Disability (2)
- Capital management - Finance & Investments (2)
- Finance & Investments (2)
- Morbidity (2)
- Pricing - Annuities (2)
- Payout annuities (2)
- Individual annuities (2)
- Equity-indexed annuities (2)
- General reinsurance (1)
- Pricing - Reinsurance (1)
- Health reinsurance (1)
- Financial reinsurance (1)
- Internal Revenue Code (1)
- Financial reform (1)
- Pension legislation and regulation (1)
- Pension investments & asset liability management (1)
- Funding (1)
- Pension finance (1)
- Show More Show Less
Competency
- External Forces & Industry Knowledge (85)
- Technical Skills & Analytical Problem Solving (79)
- Process and technique refinement (45)
- Actuarial methods in business operations (45)
- External forces and business performance (34)
- Problem analysis and definition (31)
- Actuarial theory in business context (20)
- Practice expertise (12)
- Big picture view (10)
- Innovative solutions (8)
- Incorporate risk management (6)
- Actionable recommendations (4)
- Written communication (3)
- Thought leadership (3)
- Internal forces and business performance (3)
- General business skills (3)
- Persuasive communication (2)
- Communication (2)
- Effective decision-making (2)
- Relationships and trust (2)
- Public interest representation (2)
- Professional Values (2)
- Management partnership (1)
- Influence decisions (1)
- Strategic Insight and Integration (1)
- Results-Oriented Solutions (1)
- Ethical standards (1)
- Mentoring (1)
- Influence (1)
- Change management (1)
- Show More Show Less
-
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance This paper presents a policy-year model for GAAP valuation of reinsurance accepted on the coinsurance and modified ...Description: This paper presents a policy-year model for GAAP valuation of reinsurance accepted on the coinsurance and modified coinsurance bases. Also presented are the interrelationships between the model's methodology and statutory accounting procedures, a discussion of experience-refunding situations, and a demonstration of the model's ability to yield GAAP profits as a level percentage of premium. From Transactions of Society of Actuaries 1981, Vol. 33.
Hide- Authors: David N Becker, Michael Eckman
- Date: Jan 1981
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
-
DAC Accounting for Modifications or Exchanges of In-Force Insurance Contracts Spreadsheets
DAC Accounting for Modifications or Exchanges of In-Force Insurance Contracts Spreadsheets Single spreadsheet for slides 21, 23, and 24 of the presentation for Session #6, SOP 05, Internal ...Description: Single spreadsheet for slides 21, 23, and 24 of the presentation for Session #6, SOP 05, Internal Replacement Transactions, Initial DAC Projection, presented at the 2007 Advanced GAAP Seminar in New York, NY.
Hide- Authors: Darryl Wagner
- Date: Aug 2007
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Issues in selecting the discount rate for GASB 45 Valuations
Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...Description: This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities including post-retirement medical liabilities using accrual accounting.
Hide- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]