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Session 43 - Confessions of a Model Steward
Session 43 - Confessions of a Model Steward As of 2019, most companies have defined a model steward ... differently across the industry and the people in this role face a variety of challenges. The expert panel ...- Authors: John Fowler, David Karo, Douglas Arthur Adams, Jhonattan Cesar Sanchez
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Modeling efficiency
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FAS No. 97 - Handling Persistency Kicker Features
examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products ... products, those with interest rate and return of load kickers. Acquisition expenses;Life valuation;Persistency;Return ...- Authors: Bradley M Smith
- Date: Jul 1988
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Unlocking FAS 97's Management Potential
Management Potential The purpose of this article is to explore the causes and effects of FAS 97 DPAC amortization ... encourage the preparation of analysis that will assist in the interpretation and communication of results ...- Authors: Bruce Darling
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary
Ramifications for the Modeling Actuary This article discusses important implications of the upcoming Long-Duration ... accounting change for the modeling actuary. We discuss the modeling implications of new GAAP standards for ...- Authors: Jean-Philippe Larochelle, Ryan Laine, Dave Czernicki
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Modeling Platform
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
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GAAP Targeted Improvements: Diving into Details
GAAP Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted ... Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted improvements ...- Authors: Steven Malerich
- Date: Dec 2018
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS No. 97 Brings Sweeping Changes
Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP ... insurance companies. The focus of this article will be on the ramifications of the interest rate FASB has ...- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Income Volatility Under LDTI
This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long ... Targeted Improvements (LDTI) for several key types of long duration contracts along with select illustrations ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Purchase Generally Accepted Accounting Principles - Where Are We Heading?
Accounting Principles - Where Are We Heading? The panel discussed the accounting profession's attempts to ... variety of practice. Topics covered: 1. Accounting under the various methods of acquisitions: ...- Authors: Douglas C Kolsrud, Daniel J Kunesh, James Milholland, Joseph E Consolino
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Refresher
This session at the 2003 Valuation Actuary Symposium reviews the actuarial aspects of GAAP accounting ... accounting including methods and considerations of reporting under FAS 60, FAS 97, FAS 120, FAS 133 and Purchase ...- Authors: Michael J O'Connor, Rod Bubke
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance This paper presents a ... policy-year model for GAAP valuation of reinsurance accepted on the coinsurance and modified coinsurance ...- Authors: David N Becker, Michael Eckman
- Date: Jan 1981
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance