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Common Misunderstandings of Risk-Neutral Valuation
Common Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed. Market ...- Authors: Stephen Strommen
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance
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Are You Getting Ready For Change?
Are You Getting Ready For Change? This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life ...- Authors: Sam Gutterman, Tesi Johnson, David Legge
- Date: Apr 2011
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Global Perspectives
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Income Volatility Under LDTI
Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of ...- 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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Model Validation and Common LDTI Validation Observations
Model Validation and Common LDTI Validation Observations The introduction and effective application of US GAAP LDTI have increased the scrutiny of those reviewing the updated financial results.- Authors: Xin Cheng Zheng (Jack)
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting e-Course
Financial Reporting e-Course Improve your financial reporting knowledge with this SOA e-course. It will help you understand financial statements and regulatory capital requirements. 009334 ...- Authors: Society of Actuaries
- Date: Aug 2018
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Operational Challenges for GAAP July Series
On August 15, 2018, the FASB issued Accounting Standards Update 2018-12, Targeted Improvements to the Accounting for Long-Duration Contracts ("LDTI"). With its effective date, January 1, ...- Authors: Society of Actuaries
- Date: Jul 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Life Insurance; Technology & Applications
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2022-driving-regulatory-changes
Learn how modernization of data, models, and technology are influencing workflows. This webcast will address how workflows are changing in response to new regulatory requirements and the impacts ...- Authors: Andrew Allen Weaks, Robert Welander, Terri Linn Foster
- Date: Sep 2022
- Competency: Communication; External Forces & Industry Knowledge; Leadership; Professional Values; Relationship Management; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession; Annuities; Economics; Enterprise Risk Management; Experience Studies & Data; Finance & Investments; Financial Reporting & Accounting; Life Insurance; Long-term Care; Modeling & Statistical Methods; Predictive Analytics; Technology & Applications; FinTech & InsurTech
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REAL 2021 - Emerging Reinsurance Capital Solutions
Reinsurance can be used as a tool to improve profitability and competitiveness on in force and new business for companies. Emerging reinsurance solutions will help organizations better manage ...- Authors: Nina Han, Michael Kaster, Alec Loudenback , Robert E Winawer
- Date: May 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Annuities; Economics; Enterprise Risk Management; Finance & Investments; Financial Reporting & Accounting; Life Insurance; Reinsurance
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ACLI Update Column
ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary
GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary This article discusses important implications of the upcoming Long-Duration Targeted Improvements (LDTI) ...- 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