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FASB Insurance Contracts Disclosures and Transition
FASB Insurance Contracts Disclosures and Transition Discussion of recent FASB tentative decisions ... the liability balance in the balance sheet. • Table of account balances showing ranges of guaranteed ...- Authors: Leonard Reback
- Date: Jul 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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A Quarter Where “Nothing” Happened
A Quarter Where “Nothing” Happened Discussion of financial regulatory activities from January ... directed staff to develop a plan on how to transition U.S. entities to IFRS. This could be done either as ...- Authors: Henry Siegel
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Asset Modeling Challenges for VM-20 Projections
Asset Modeling Challenges for VM-20 Projections This article describes methods for ... year of the NAIC VM-20 transition period under the U.S. life insurance industry’s belt, there has been significant ...- Authors: Benjamin Slutsker, Reanna Nicholsen, Jason Kehrberg
- 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: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Asset modeling
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Challenges to Consider Upon IFRS 17 Adoption
Challenges to Consider Upon IFRS 17 Adoption This article provides an summary of the new IFRS 17 ... TRANSITION Unlike some valuation bases, such as U.S. principle-based re- serving (PBR), IFRS 17 is a ...- Authors: Michael Beck, Gavin Stewart, Laura S Gray
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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ORSA Readiness: The Time Is Now
ORSA Readiness: The Time Is Now Feature article describing how insurers that see beyond ... regulations around common principles and standards. The U.S. ORSA requires insurers to provide assessments of ...- Authors: Chad R Runchey, James Collingwood, Society of Actuaries
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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PBR: What will regulators be looking for?
PBR: What will regulators be looking for? A discussion of regulatory oversight of PBR with ... companies calculate PBR reserves for their product(s), complete the VM-20 Reserve Supplement and complete ...- Authors: Andrew Rarus, Timothy Cardinal, Leonard Mangini, Leslie Jones
- Date: Dec 2016
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance