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Revisiting FAS 97’s Management Potential
Revisiting FAS 97’s Management Potential This article discusses the adoption of the AICPA Statement of Position SOP 03-1 altering the way earnings emerge under FAS 97 and the impact of the ...- Authors: Steven Malerich
- Date: Jun 2008
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 13 spreadsheets showing the development of the GAAP accounting entries for various classes of investments: bonds, CMOs, and mortgage ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 17 spreadsheets showing various examples of GAAP for reinsurance transactions. Examples shown include reinsurance for disability ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints As an addendum to a July 2022 article, this article restates the formulas then presented for a framework to measure the ...- Authors: Steven Malerich
- Date: Jun 2023
- 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]; Reinsurance; Reinsurance>Reserving - Reinsurance
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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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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
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Ask The Experts
Ask The Experts 1998 Valuation Actuary Symposium. In this open forum questions were fielded by the panel of experts. Some of the questions: 1. How do you pick spreads for use in ...- Authors: David N Becker, Donna Claire, Craig R Raymond, Stephen A J Sedlak
- Date: Jan 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 7 spreadsheets. Spreadsheets demonstrate cashflows for single premium deferred annuity under SFAS91. Please see the book US GAAP for ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 43 - Confessions of a Model Steward
Session 43 - Confessions of a Model Steward As of 2019, most companies have defined a model steward role. However, this role is defined differently across the industry and the people in this role ...- Authors: John Fowler, David Karo, Douglas Arthur Adams, Jhonattan Cesar Sanchez
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Modeling efficiency