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  • Mind the GAAP and Non-GAAP
    duration targeted improvements (LDTI) by the life and annuity industry. Companies have dedicated staff to large ... of business may be divested completely. A company’s non-GAAP philosophy will need to be carefully framed ...

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    • Authors: Robert E Winawer
    • Date: Sep 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter, December 2018, Issue 115
    Coordinators Enzinma Miller, FSA, MAAA 2019 Life & Annuity Symposium Coordinator Rob Winawer, FSA, MAAA ... and within national boundaries (e.g., variable annuity reserves and capital, life PBR). In addition ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Research Update
    and Forecasting Cause-of-Death Mortality.” This study develops mortality projection models and produces ... cause-of-death mortality forecasts. https://www.soa.org/resources/ research-reports/2019/cod-mortality-forecasting ...

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    • Authors: Mark A Walker, Ronora Stryker
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
    Malerich The Financial Reporter, April 2021 Author’s note: This is the fourth in a series of articles looking ... looking at accounting for ceded reinsurance under GAAP’s Targeted Improvements to the Accounting for Long-Duration ...

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    • Authors: Steven Malerich
    • Date: Apr 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • Report on the International Actuarial Association
    Report on the International Actuarial Association Article discussing the International Actuarial ... discussing the International Actuarial Association's meeting in November 2008. Discount rates=Interest ...

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    • Authors: James Milholland
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • ACA Financial Reporting: The Second Year
    carriers with higher-risk enrollees as measured by the U.S. Department of Health and ACA Financial Reporting ... in risk corridor are driven by other accruals. Table 1 shows significant drivers of changes between ...

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    • Authors: Aaron Wright
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Health & Disability>Health insurance; Public Policy
  • PBA Corner
    PBA Corner Update on State Adoption of SVL, NY Reg 147, 179, LICONY's response, ACLI ... State Adoption of SVL, NY Reg 147, 179, LICONY's response, ACLI small co exemption proposal statutory ...

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    • Authors: Karen Rudolph
    • Date: Sep 2014
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Market-Consistent Term Insurance Premiums and Liabilities
    Market-Consistent Term Insurance Premiums and Liabilities Feature article discussing what ... Lapse rates=Lapses;Market value of liabilities;Mortality assumption;Term life=Annual renewable term=Yearly ...

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    • Authors: James Milholland
    • Date: Sep 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Pricing - Life Insurance
  • Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999
    The newXXX rules on valuation techniques and mortality rates are discussed by Veeta Ewan and Andrew Boyer ... Gorski’s article on selection of the “X” factor, for mortality, the ratio of mortal- ity used in reserves to ...

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    • Authors: Joan Lamm-Tennant, S Michael McLaughlin
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Discount Rates in US GAAP Targeted Improvements
    Bruce Rosner and Vincent Carrier-Cote With the new U.S. generally accepted accounting prin-ciples (GAAP) ... earlier, the ASU was written primarily with the U.S. market in mind, leaving some room for interpretation ...

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    • Authors: Bruce Rosner
    • Date: Jun 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting
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