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Can There Be More Than One Fair Value?
value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ... requirements as they relate to actuarial valuations of insurance contracts - including certain contracts classified ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Chairperson's Corner
2017 THE FINANCIAL REPORTER | 3 Chairperson’s Corner By Jim Hawke During the second quarter the section ... continued to work on programs for the Valuation Actuary Sym-posium, the Annual Meeting, and webcasts to ...- Authors: James S Hawke
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Update on Changes to US GAAP For Long Term Care Insurance
Update on Changes to US GAAP For Long Term Care Insurance The Proposed Accounting Standards ... Insurance The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ...- Authors: Jamala Arland
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Long-Term Care News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 3 spreadsheets. These various spreadsheets ... forwards Expected Gross Profits EGPs. Please see the book US GAAP for Life Insurers for full information ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Chairperson’s Corner What Have you Done for me (and you) Lately?
Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson ... chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...- Authors: Robert Leach
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: 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]
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AVR/IMR/RBC/FAS 107 Implementation
RECORD OF SOCIETY OF ACTUARIES 1993 VOL. 19 NO. 4A AVRIIMRIRBC/FAS 107 IMPLEMENTATION Moderator: EDWARD ... implemented? - How useful is the discussion? MR. EDWARD F. MCKERNAN: The first topic of this session,risk-basedcapital ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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DAC in A Volatile Equity Return World
A Volatile Equity Return World This session at the 2004 Valuation Actuary Symposium discusses dealing ... equity returns with DAC ammortization methodologies of stochastic DAC and mean reversion. Capital markets=Stock ...- Authors: Richard H Browne, Jeyaraj Vadiveloo, Novian Junus
- Date: Sep 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 18 spreadsheet showing ... calculations of estimated gross margins before and after reorganization. Please see the book US GAAP ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
Insurers chapter 16 spreadsheet showing development of the GAAP DAC and Reserve for a non-US product. Also ... Also shown are cashflows and profits. Please see the book US GAAP for Life Insurers for further details ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Accounting for Reinsurance Accepted
GAAP Accounting for Reinsurance Accepted The paper describes an approach for determining reserves for ...- 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