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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Accounting for Ceded Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Existing Business
Accounting for Ceded Reinsurance Under LDTI—Existing Business This is the final article in a five-part series about accounting for reinsurance under GAAP Targeted Improvements to the Accounting ...- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Fresh Look at Accounting for Reinsurance of Universal Life
A Fresh Look at Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Coordinating VM-31 With ASOP No. 56 Modeling
Coordinating VM-31 With ASOP No. 56 Modeling An overview of how the VM-31 requirements for documenting PBR approaches and assumptions can/should reflect the Actuarial Standard of Practice on ...- Authors: Karen Rudolph
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance
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Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999
Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999 Canterbury Tales of Fair Value Fair Value of Life Insurance Seminar—March 1999 by Mike McLaughlin & Joan ...- Authors: Joan Lamm-Tennant, S Michael McLaughlin
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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An Update on International Accounting Standards for Insurance
An Update on International Accounting Standards for Insurance An Update on International Accounting Standards for Insurance by Bruce Moore from The Financial Reporter, June 2000, Issue No. 42.- Authors: Bruce Moore
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Why More U.S.A. Life Insurance CompaniesAre Considering Economic Value as anAdditional Internal Accounting System
Why More U.S.A. Life Insurance CompaniesAre Considering Economic Value as anAdditional Internal Accounting System Why More U.S.A. Life Insurance Companies Are Considering Economic Value as an ...- Authors: Armand de Palo
- Date: Dec 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Applying GAAP toGMDBs
Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David Heavilin from The Financial Reporter, September 2001, Issue No. 47. Annuity reserves;Guaranteed ...- Authors: David C Heavilin
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Statutory Deferred Taxes
Statutory Deferred Taxes Discussion of the establishment of deferred tax assets or liabilities under Statutory codification Asset valuation;Statutory accounting;Taxes=Taxation; 9185 5/1/2004 12: ...- Authors: Edward Robbins
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Implementation Issues Arising from SOP 05-1
Implementation Issues Arising from SOP 05-1 In September 2005, the AICPA issued SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or ...- Authors: Patricia Matson, ANDY FERRIS
- Date: Sep 2006
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]