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The Financial Reporter, March 2014, Issue 96
submissions!). This issue is yet another tribute to the care she brings to developing the newsletter. Regarding ... future IASB and FASB accounting direction. Also, I direct your attention to “Development and Use of Stochastically ...- Authors: Society of Actuaries
- Date: Mar 2014
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter
best estimate assumptions over time for long-term care. In addition, the task force expects continued ... required, independent regulatory review may be the primary means used to provide an acceptable, nar- rowed ...- Authors: Jerry Enoch, Mark Freedman, Thomas Nace, Shirley Hwei-Chung Shao, Henry Siegel, David Prickitt, Steven Lash, Darin Zimmerman, Rebecca Wang, Maria Mercedes Torres-Jorda
- Date: Jun 2005
- Publication Name: The Financial Reporter
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
that is not classified as insurance contracts with direct participation features (and required to apply the ... and are classified as insurance contracts with direct participation features. The main differentiators ...- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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The Financial Reporter
IL. BY THE SOCIETY OF ACTUARIES O ne of the primary pricingmeasures for individual lifeinsurance products ... is a sponsored demutualization different from a direct demutualization? How does the funding of the closed ...- Authors: Jerry Enoch, Thomas Nace, Walter Rugland, Barry L Shemin, Wayne Stuenkel, Larry Warren, Mary J Bahna-Nolan, William Hines, John Riley
- Date: Sep 2002
- Publication Name: The Financial Reporter
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The Financial Reporter, Junes 2017, Issue #109
several areas for which revisions require further primary research. Resources during QIS2 have been earmarked ... refinements from Cycles I/II) Additionally, primary research and steps to support implementa- tion ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Capital - Life Insurance
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December 2015 issue of The Financial Reporter
ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ... banking.”2 The chairman mentioned that Long-Term Care captives would be addressed later as well. Bill ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; 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; Financial Reporting & Accounting>Tax accounting
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December 2016 edition of The Financial Reporter
insurer’s domestic state regula- tor will have primary responsibility for monitoring compliance with ... regulatory oversight of PBR? Andy: One of the primary differences between the current statutory reserving ...- Authors: Society of Actuaries
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
practice areas: life & annuity, health and long-term care (LTC). Each practice area has a separate page containing ... health page covers topics related to the Affordable Care Act (ACA) including pricing and risk adjust- ment ...- Authors: Robert Leach
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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The Financial Reporter
effectively amends SFAS 5, replacing it as the primary source of guidance for accounting for uncertain- ... set of assumptions is unclear (again, usually a direct reflec- tion of the statutory reserve ambiguity) ...- Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
- Date: Mar 2007
- Publication Name: The Financial Reporter
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The Financial Reporter, ISSUE 87, DECEMBER 2011
by the IASB and the FASB. In addition to these primary objectives, the section council aims to expand ... sensiTiViTY 1 (DiRecT Gain, ReinsuRance Gain) To illustrate the scenario of a direct gain and a reinsurance ...- Authors: Society of Actuaries
- Date: Dec 2011
- Publication Name: The Financial Reporter