31
-
40
of
243
results (0.59 seconds)
Sort By:
-
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 ...- 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]
-
The Financial Reporter
information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...- Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
- Date: Dec 2004
- Publication Name: The Financial Reporter
-
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 ...- 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
-
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 ...- 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 ...- Authors: Society of Actuaries
- Date: Dec 2013
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
No-See-Ums
update describes it: “Variable fee approach for direct participation contracts “The IASB tentatively ... tentatively decided that, for insurance contracts with direct participation fea- tures, it would modify its gen- ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
Financial Reporting Section News March 2012
service contracts that provide service as their primary purpose, and that meet all of the following criteria: ... benefits, including participating features, and direct expenses, including acquisition costs. Inflows ...- 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]
-
Impacts of AG 48
AG 48, which prescribes the Required Level of Primary Security based on the Actuarial Method, a modified ... VM-20, and the asset classes that can be held as Primary Security. ACTUARIAL GUIDELINE 48 On Dec. 16, 2014 ...- Authors: Francis Rahil, Keith Bucich, John Shaw
- Date: Dec 2015
- Competency: 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
-
frn-2012-iss88
service contracts that provide service as their primary purpose, and that meet all of the following criteria: ... benefits, including participating features, and direct expenses, including acquisition costs. Inflows ...- Date: Feb 2012
- Publication Name: The Financial Reporter
-
The Financial Reporter
than to hold assets that are primarily for the direct or indirect benefit or use of the insurer or its ... an answer. The answer is Section members. If we care, we have to get involved. Learn about the issues ...- Authors: Richard H Browne, Stanton L Cole, Larry M Gorski, Mike Lombardi, Thomas Nace, Kevin E Palmer, Shirley Hwei-Chung Shao, Barry L Shemin, S Michael McLaughlin
- Date: Sep 2000
- Publication Name: The Financial Reporter