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  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
    Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar years 2021 and 2022 on ...

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    • Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
    • Date: Nov 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • NAIC ORSA
    NAIC ORSA The latest draft ORSA Guidance Manual was released on Oct. 14, 2011. An overview of the requirements from a qualitative, quantitative and governance perspective was provided in the ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • 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>Statutory accounting
  • The Risk Adjustment—Accounting Perspectives
    The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism is appropriate in their estimates, whether made for pricing or for mea- surement of ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • 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]
  • FASB & IASB Divergence
    FASB & IASB Divergence FASB decisions made regarding potential changes to US GAAP accounting that differ from corresponding IASB decisions, causing the potential accounting changes.

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    • Authors: Leonard Reback
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
    Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary of FASB decisions in their GAAP Targeted Improvements project, this article describes several ...

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    • Authors: Steven Malerich
    • Date: Dec 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FAS No. 97 - Handling Persistency Kicker Features
    FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products, those with interest rate and ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Financial Reporting Section News March 2012
    Financial Reporting Section News March 2012 Financial Reporting Section March, 2012, newsletter. Accounting standards;Arbitrage;Economic capital;Financial Accounting Standards ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • 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 Financial Reporting Standards [IFRS]
  • Reinsurance News, August 2014, Issue 79
    Reinsurance News, August 2014, Issue 79 View the complete issue for the August 2014 Reinsurance News newsletter. defined benefit plans=DB plans;Pension finance;longevity risk;Pension plan assets; ...

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    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • 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 Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016. Long-term ...

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    • 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
  • Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
    Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to ...

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    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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