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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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New Products Accounting Alternatives
New Products Accounting Alternatives Presented at June 1985 Spring Meeting. Discusses statutory and GAAP accounting alternatives for Universal Life, Variable Products, Flexible Premium Annuity ...- Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
- Date: Jun 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
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Individual Health Insurance Reserve Issues
Individual Health Insurance Reserve Issues Presented at October 1985 Annual Meeting. Discusses 3 papers: 'Report on Reserve Standards for Individual and Group Health Insurance ...- Authors: E Paul Barnhart, Robert Dobson, Jan O'Sullivan, Mark E Litow, W H Odell
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Health insurance
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2001 CSO and The Small Company—More Effort Than You Might Think
2001 CSO and The Small Company—More Effort Than You Might Think The new 2001 CSO regulation requires the filing of an asset adequacy opinion when the table is utilized - which can be a ...- Authors: Michael Taht
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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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 ...- 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
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The New 2001 CSO: Implications for Universal Life Plans
The New 2001 CSO: Implications for Universal Life Plans The New 2001 CSO: Implications for Universal Life Plans Mortality rates=Mortality tables=Death rates ;National Association of Insurance ...- Authors: Nancy Winings
- Date: Jan 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Product Matters!
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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XXX Status Report
XXX Status Report Presented at October 1996 Annual Meeting. This session focuses on implementation and regulatory interpretation issues. Assumptions;Mortality rates=Mortality tables=Death ...- Authors: Larry M Gorski, R Thomas Herget, Mark J Oberhellman
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Current Topics In Financial Reporting
Current Topics In Financial Reporting Presented at October 1986 Annual Meeting. This session discussion is about the report on the FASB project on accounting for Universal Life, update on ...- Authors: Wayne Kauth, William J Schreiner, Wayne S Upton, George R. Wallace
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- 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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Long-Term Care
Long-Term Care Presented at September 1995 Valuation Actuary Symposium. This session talks about the Long-Term Care Insurance Valuation Task Force report. Health reserves;Morbidity rates= ...- Authors: Burton Jay, Bartley L Munson, James Robinson
- Date: Sep 1995
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Statutory accounting; Long-term Care>Long-term care insurance; Technology & Applications>Software
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Quantifying the C-2 Risk [Premium Insufficiencies, including Increasing Claims and Expenses]
Quantifying the C-2 Risk [Premium Insufficiencies, including Increasing Claims and Expenses] While this session was billed as C-2 risk, discussion focused almost entirely on HIV and AIDS, ...- Authors: Michael Cowell, Daniel J McCarthy
- Date: May 1987
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting