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Regulatory Update
proposed that will have great impor- tance to both direct writers and reinsurers alike. High on the list ... reserves calculated using the Actuarial Method (“Primary Assets”) would be cash and SVO listed securities ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Deferred Taxes
addition, the pattern of utiliza- tion of medical care services under au HMO may differ from utilization ... this data will result in the hospital and medical care component of the capitation. The table below shows ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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GAAP Issues
this is a really strange situation. You have the direct contract, but you couldn't set up a liability ... that the additional benefits do not become the primary benefits of the replacement contract. An example ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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GAAP Refresher
in relation to how complete a contract is. The primary focus in GAAP is really on earnings, and it has ... accounting standards setting to other parties. The primary body is the Financial Accounting Standards Board ...- Authors: Robert Frasca, William Hines
- Date: Nov 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting For New Generation Life And Annuity Products
of side-tracking the Academy Committee from its direct review of Recommendation 7, but at the same time ... discussion of this issue at the 1984 SOA meetings. The primary objective is to gain a sense of direction supported ...- Authors: John W Brumbach, Douglas Doll, Thomas J Leary, Cande Olsen, William J Schreiner
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Solvency Standards For Life Companies In The United States, Canada, And The United Kingdom
gone quasi-publlc and pay less attention to the primary entitle- ment of the investor than to the political ... to make good any deficiency of assets; or he may direct the Superintendent to take control of the company's ...- Authors: Richard Humphrys, Edward A. Lew, Ronald S Skerman
- Date: Apr 1976
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
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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]
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Session 45: Dynamic Hedging - Fair Valuation for FAS 133
are FAS 133 because they are net-settled. GMIB direct liabilities are not, because they're not net-settled ... main reasons why that is so. The first and primary reason, which Martin already alluded to, is that ...- Authors: Ejaz Haroon, Martin Hall
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Topics In Financial Reporting
limitation of 150% of one year's premium. The primary guidance received by Valuation Actuaries is from ... was modified to require identification of the primary location of the company's 2572 CURRENT TOPICS ...- 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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US GAAP for Life Insurers
US GAAP for Life ... (5) (6) (7) (8) (9) Direct Per-Premium Expense Direct Ceded Policy Projected Premium ... mode: annual Units of coverage: 100.000 Direct results based upon Tables 4-4, 4-5, and 4-6.- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]