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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
article restates the formulas then presented for a framework to measure the reinsured portion of a direct loss ... liability. The article corrects a flaw in one of the original formulas and shows, by example, how the framework ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Major Activity at FASB
Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount ...- Authors: Leonard Reback
- Date: Jun 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation considerations ... Improvements. Many of the practical considerations are common to both implementations and will also be of interest ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS ... from: The Financial Reporter December 2011 – Issue 87 12 | DECEMBER 2011 | The Financial ... Although this is technically a joint project, the boards have been working at different paces and ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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LDTI Disclosures—Average Duration and Interest
Interest This article highlights the fact that new requirements for disclosure of average liability duration ... diversity in practice. It also recognizes that elements of the new disclosure requirements will enable financial ...
- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Unlocking of Traditional Contract Assumptions
Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities and liability ...- Authors: Steven Malerich
- Date: Mar 2017
- Competency: 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
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Redefining The DAC Landscape – EITF9G
Redefining The DAC Landscape – EITF9G Feature article discussing deferred policy acquisition costs and ... and recent proposed changes to the expenses allowed to be deferred. Acquisition expenses;Financial Accounting ...- Authors: Erik Fasano, Rachel Bott
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Resolution of Circularity Issues in SOP 03-1
Resolution of Circularity Issues in SOP 03-1 This article offers a possible resolution to certain circularity ... circularity issues that may arise while implementing the SOP. Accounting standards;Generally Accepted Accounting ...- Authors: Michael Lesar
- Date: Aug 2004
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research projects.- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- 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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Financial Reporting Research Update
Financial Reporting Research Update Update on research projects sponsored by the Financial ... Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory ...- Authors: James S Hawke
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting