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  • Financial Reporting For New Generation Life And Annuity Products
    of side-tracking the Academy Committee from its direct review of Recommendation 7, but at the same time ... discussion of this issue at the 1984 SOA meetings. The primary objective is to gain a sense of direction supported ...

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    • Authors: John W Brumbach, Douglas Doll, Thomas J Leary, Cande Olsen, William J Schreiner
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • US GAAP for Life Insurers
    US GAAP for Life ... (5) (6) (7) (8) (9) Direct Per-Premium Expense Direct Ceded Policy Projected Premium ... mode: annual Units of coverage: 100.000 Direct results based upon Tables 4-4, 4-5, and 4-6.

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • U.S. GAAP Update
    FAS 113 basically says you must look at it on a direct basis and on a ceded basis and calculate the reserve ... even the charge pattern on reinsurance versus the direct side. You'll often have very high coinsurance ...

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    • Authors: Richard Farrell, Steven H Mahan, David White
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Hedging Variable Annuity Guarantees: A Practical Discussion
    Once the reinsurance market started to dry up, the direct writers had to look at other alternatives. Not ... there are even differences of opinion within our primary auditor in terms of how you should go about valuing ...

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    • Authors: Zafar Rashid, Francis Sabatini, Application Administrator, Daniel D Heyer, Mark Evans
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Guaranteed living benefits; Annuities>Variable annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Stochastic models
  • Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
    of their influence concerning their intended primary use, which is to measure the financial stability ... for specific areas. For instance, in the health care area, the surge in costs may bear little relationship ...

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    • Authors: Leroy V Botkin
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: Transactions of the SOA
    • Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
  • Where Have All The Earnings Gone?
    before a Congressional Committee Panel on Medical Care Costs and the Impact of Health Insurance thereon ... medical economists who, in the early 1950's, had primary responsi- bility for the development of the cost ...

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    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
    Contract: The contract holder has the ability to direct funds to one or more separate account investment ... Avoiding a GAAP equity restatement may be the primary con- sideration because many companies use return ...

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    • Authors: Shaowei Yang, David Ruiz
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • 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]
  • Targeted Improvements—Illustrated Universal Life Earnings
    amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Purchase GAAP for Equity-Indexed Annuities
    derivatives at issue. This guidance is very helpful for direct writers because the basis of the hybrid contract ... being comparable with the practice used by the direct writer, reinsurance premium can be used as the ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]