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Financial Reporting Research Update
Financial Reporting Research Update An update on SOA research relevant to the Financial Reporting ... David Armstrong and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...- Authors: David C Armstrong
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Chairperson's Corner
Chairperson's Corner Section chairperson introduction and summary of recent and future ... members through a variety of media: • We are the primary sponsoring section of the Valuation Actuary Symposium ...- Authors: David C Armstrong
- Date: Dec 2019
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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IFRS 17 Risk Adjustment – Insights from a Practical Example
earlier recognition of cash flow variability has a direct impact on earnings. Since the release of the IFRS ... indicates that VaR is a point in time estimate. A direct implication of the observation above is that the ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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I don’t have to worry about “PBR” for health insurance
Application of Asset Adequacy Testing to Long- Term Care Insurance Reserves (AG 51)” be incorporated and ... reserving standards for short- term and long- term care policies. Also, there are complexities that are ...- Authors: Leslie Jones, Patricia Matson
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Introduction to “Lifric”
Introduction to “Lifric” Introduction to the purposes and roles of “Lifric”, an acronym for ... increasingly important. LFRC’s activities are of direct interest to members of the Financial Reporting ...- Authors: Errol Cramer
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I
acquired company may set up units of account on direct business based on combinations of group of contracts ... assumed business should be treated the same as the direct issues such that the Chi- na-GAAP reserve after ...- Authors: Vincent Y Y Tsang, Zhenping Fu
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Insurance Capital Standards: Changes on the Horizon
Insurance Capital Standards: Changes on the Horizon Feature article discussing expected future ... spread after deduc- tion for credit risk. The primary points of discussion relate to: 1. The criteria ...- Authors: J Duran
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Retrospective Assumption Monitoring
Retrospective Assumption Monitoring This article describes a simple but powerful tool for use by ... expected reserve is generally not available for direct comparison to the reported reserve. But if we ...- Authors: Steven Malerich
- Date: Jul 2020
- 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]
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COLIFR Corner
COLIFR Corner COLIFR Corner by Harold Forbes from the Financial Reporter, May 1999, ... mortality levels, and a smoker/ nonsmoker distinction. Care was taken during the development so as not to produce ...- Authors: Harold Forbes
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Calculating Liquidity Premiums for Insurance Contracts
Calculating Liquidity Premiums for Insurance Contracts Feature article discussing the latest decision ... should be very small, similar to that of most direct insurers. Since reinsurers may assume in force ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting