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Reinsurance News, August 2014, Issue 79
Reinsurance News, August 2014, Issue 79 View the complete issue for the August 2014 Reinsurance News newsletter ...- Authors: Society of Actuaries
- Date: Aug 2014
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Reinsurance News
- Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
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Implementation of ASU 2010-26
Implementation of ASU 2010-26 This article provides a discussion of the manner in which actuaries have ... have implemented the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2010-26 ...- Authors: Thomas W Fineis, Jeffrey Lortie, Kathryn Marie Egan
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Risk Adjustment—Accounting Perspectives
The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism ... whether made for pricing or for mea- surement of liabilities. In the proposals for a new standard on accounting ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
- 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 Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 ... differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Introducing a New Practice Note on Purchase GAAP Accounting
Article describing an exposure of a practice note titled, “Treatment of VOBA, Goodwill, and Other Intangible ... accounting principles;mergers and acquisitions;value of business acquired 6442455886 6/1/2014 12:00:00 ...- Authors: Steven Malerich
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial ... China-GAAP from an Actuarial Perspective – Part II The article discusses practical PGAAP issues under China ...- Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
- Date: Jun 2017
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force Managementnagement
(LDTI), is the most significant GAAP accounting change impacting the life insurance industry in the past 40 ... 40 years. This article discusses the impact of LDTI on variable annuities (VA) and fixed indexed annuities ...- Authors: Kenneth Scott Birk, Yuan Tao
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Annuities; Annuities>Equity-indexed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting for Insurance Business Combination
Purchase Accounting for Insurance Business Combination The article discusses practical PGAAP issues under China ...- Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
- Date: May 2017
- Competency: Leadership>Thought leadership
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance under LDTI—Introduction
Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance ... Improvements to the Accounting for Long-Duration Contracts (LDTI). It provides an introduction to the topic, giving ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; 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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Industry Preparedness And Impact of FASB Targeted Improvements
Industry Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact ... Preparedness And Impact of FASB Targeted Improvements Review of modeling of impact of proposed GAAP changes ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]