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  • Report on the International Actuarial Association
    Report on the International Actuarial Association Feature article giving updates on the ... interim actuarial standards subcommit- tee (IASCC) to direct the process of standards devel- opment. The IASCC ...

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    • Authors: James Milholland
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional associations
  • Questions
    Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...

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    • Authors: Henry Siegel
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Implementation and Modeling Emerging Practices for Life PBR
    Implementation and Modeling Emerging Practices for Life PBR Mandatory implementation of life ... Acceleration of benefit (non-zero cost) 37% Long-term care 34% Acceleration of benefit (zero cost) 32% THE ...

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    • Authors: Simon Gervais , Kevin Carr, Haley Christine Jeorgesen , Chris Whitney
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Term life; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Modeling & Statistical Methods
  • 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 ...

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    • Authors: J Duran
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Fair Value Accounting: Trouble-maker or Life-saver?
    have believed that fair value accounting is the primary driver of the financial crisis. For example, the ... article, however, would like to revisit the two primary purposes of financial reporting rather than immediately ...

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    • Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... loans that meet certain criteria (i.e., having a direct relationship with the debtor) would be eligible ...

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    • 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]
  • Are YOU Ready? A PBA Implementation Guide
    Are YOU Ready? A PBA Implementation Guide Readers are given an introduction to a PBA Implementation ... management strategies includ- ing actions by both direct writers and reinsurers. MOVING TARGET Another ...

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    • Authors: Timothy Cardinal, Steven Stockman
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments
  • ICS—Changes on the Horizon—Part 2: Liability Valuation
    ICS—Changes on the Horizon—Part 2: Liability Valuation A description of the current state of ... ability to “earn the spread” should not be the primary concern. The concern should be larger: The total ...

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    • Authors: J Duran
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Public Policy; Public Policy
  • 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 ...

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    • Authors: Harold Forbes
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • 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 ...

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    • Authors: Leonard Reback
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting