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Session 75 - Evolving the Role of the Valuation Actuary in a Principles-Based World
Session 75 - Evolving the Role of the Valuation Actuary in a Principles-Based World Principle-based reserving requires modeling assets and liabilities across a range of scenarios to assess the ...- Authors: Heather Gordon, Philip Rant, John Robinson, Chris Whitney
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models
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Volatility From FASB Changes to Traditional Liabilities (Part 3)
Volatility From FASB Changes to Traditional Liabilities (Part 3) Feature article discussing the isolated impact of changing the discount rate due to FASB changes. Financial Reporting 9/13/2019 ...- Authors: Leonard Reback
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Volatility From FASB Changes to Traditional Liabilities (Part 2)
Volatility From FASB Changes to Traditional Liabilities (Part 2) Discussion of potential volatility to non-participating long-duration traditional contract reserves under US GAAP targeted ...- Authors: Leonard Reback
- Date: Jun 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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October 2019 issue of Taxing Times
October 2019 issue of Taxing Times Read the October 2019 issue of Taxing Times, published by the Taxation Section. Newsletters provide practical information for the working actuary, articles on ...- Authors: Society of Actuaries
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Session 014: Impact of Quality Improvement Activities on Medical Loss Ratio
Session 014: Impact of Quality Improvement Activities on Medical Loss Ratio Intended for actuaries interested in understanding more about the Medical Loss Ratio and the impact Quality Improving ...- Authors: Scott O'Neil Jones, Michael McLaughlin , Jean Bernardi , Rand Sean Gingery
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Health insurance
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Session 58 - Setting Assumptions for Annuities under VM-21
Session 58 - Setting Assumptions for Annuities under VM-21 This session will cover assumption determination for annuities under VM-21 with emphasis on contract holder behavior assumptions, ...- Authors: Guillaume Briere-Giroux, Yuan Tao, Stephen Matthew Tizzoni FSA,MAAA
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Technology & Applications>Analytics and informatics
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Transition From IFRS 4 to IFRS 17: Impact on Shareholders' Equity
Transition From IFRS 4 to IFRS 17: Impact on Shareholders' Equity This article discusses the possible factors that could impact shareholders' reported equity upon transition from IFRS 4 to ...- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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08 - Regulatory Role Play
08 - Regulatory Role Play While most actuaries work for companies and have as a primary objective the financial success of their employers, regulatory actuaries primarily serve the public ...- Authors: Brian Bayerle, Laura Hanson, John Robinson
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Session 07: Modeling Challenges Due to FASB Targeted Improvements
Session 07: Modeling Challenges Due to FASB Targeted Improvements FASB has provided broad guidance for application of the targeted improvements in Actuarial Standards Update 2018-12 for U.S GAAP ...- Authors: Steven Malerich, Zohair Motiwalla, Robert E Winawer, Karthik Yadatore
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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An Alternative Option-Based Approach to Calculating MRBs
An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification for benefits within ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders