Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities
    Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...

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    • Authors: Noel Harewood
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • PBA Corner
    PBA Corner Article discussing developments in Principle-Based Approach: net asset earned rates and discount rates, and net premium approach. Life reserves;Return on investment; 9257 4/1/2009 12: ...

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    • Authors: Karen Rudolph
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • An Examination of Market Risk Benefits with Reinsurance under LDTI
    An Examination of Market Risk Benefits with Reinsurance under LDTI This article focuses on the market risk benefit (MRB) measurement model and will examine a generic guaranteed minimum death ...

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    • Authors: Nelson Chu Fung Lum
    • Date: Jun 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance