41
-
50
of
51
results (0.33 seconds)
Sort By:
-
GAAP Targeted Improvements—Traditional Contract Analytics
GAAP Targeted Improvements—Traditional Contract Analytics Presentation of formulas for measuring the effects of experience variances and assumption changes on traditional contract DAC and benefit ...- Authors: Steven Malerich, Robert E Winawer, Rebecca B Scotchie
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation considerations for insurance companies that will be ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
IAA Risk Adjustment Monograph
IAA Risk Adjustment Monograph Description of IAA Risk Adjustment Monograph. The purpose of the monograph is to assist actuaries with the some suggested technical methods in measuring a Risk ...- Authors: Douglas Van Dam
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
Life Insurance in Vietnam
Life Insurance in Vietnam The current life insurance development with a focus on the latest regulation change from actuarial perspective and its possible impact to the Vietnam industry. Interest ...- Authors: Albert Li
- Date: May 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
-
IFRS 17 Variable fee approach
IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic. IFRS 17;VFA;CSM ...- Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
- Date: Sep 2018
- Competency: Leadership>Thought leadership
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
ULSG SOP 03-1 Reserving Practices – Survey Highlights
ULSG SOP 03-1 Reserving Practices – Survey Highlights The article discusses industry practices relating to US GAAP SOP 03-1 valuation for universal life with secondary guarantee products.- Authors: Emily Cassidy
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
-
I don’t have to worry about “PBR” for health insurance
I don’t have to worry about “PBR” for health insurance This article provides an overview of the impact of the revisions to the Standard Valuation Law adopted by the NAIC in 2009 on accident and ...- 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
-
GAAP Targeted Improvements—Unlocking Persistency
GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous articles at unlocking of traditional contract valuation assumptions, this time examining the effects of lapses.- Authors: Steven Malerich
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
FAQ on Tax Reserve Methods and Assumptions
FAQ on Tax Reserve Methods and Assumptions Frequently Asked Questions on tax reserve methods and assumptions, based on law in effect prior to 12/31/2017. Taxes;Annuity reserves;Health ...- Authors: Barbara Gold
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
GAAP Targeted Opportunity
GAAP Targeted Opportunity Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience. Accounting standards; ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance