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FASB Hearing On Insurance Accounting
FASB Hearing On Insurance Accounting This article discusses the FASB Exposure Draft, “Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Insurance Contracts and for ...- Authors: William J Schreiner
- Date: Sep 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Appointed Actuaries Around the World
Appointed Actuaries Around the World 1994 SOA Spring Meeting, Orlando. This session is a brief summary and discussion comparing the role of the appointed actuary in different countries ...- Authors: Chiu-Cheng Chang, W Paul McCrossan, Harry R Miller, Richard Harvey
- Date: Apr 1994
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives; Public Policy
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Miscellaneous Appointed Actuary Issues - Practical Solutions
Miscellaneous Appointed Actuary Issues - Practical Solutions 1994 SOA Spring Meeting, San Francisco. This session addressed some of the unanswered questions with respect to Appointed Actuary ...- Authors: Craig Likkel, Bradley M Smith, Douglas Knowling
- Date: May 1994
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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Unified Valuation System Project
Unified Valuation System Project This session 112 PD of the Toronto Spring Meeting covers principles developed during the Unified Valuation System UVS project of the American Academy of Actuaries ...- Authors: Douglas A Eckley, Mark S Tenney, Thomas Grondin
- Date: Jun 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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Investment Structures for Life Insurance
Investment Structures for Life Insurance This session looks at a number of other structures that can be used to package more exotic investments. From the Record of the Society of Actuaries, ...- Authors: Victor Modugno, Robert W Harless
- Date: Jun 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Optimizing the Valuation Process
Optimizing the Valuation Process Panelists discuss prevailing business models adopted by valuation departments to meet business needs. Two case studies are discussed as a means of illustrating ...- Authors: Roger W Smith, Kenneth Joyce, Robert Lemke
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods>Modeling efficiency
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LDTI Implications and Insights: IDI and LTC
LDTI Implications and Insights: IDI and LTC This article highlights the key implications and insights as a result of the change to the determination of reserves under GAAP accounting guidance for ...- Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Principle-Based Reserves Simplified Methods
Principle-Based Reserves Simplified Methods The Society of Actuaries Smaller Insurance Company Section, the Financial Reporting Section, and the Committee on Life Insurance Research are pleased ...- Authors: Society of Actuaries
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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2021 Life Meeting - Session 9E: Disability Insurance: Considerations for Future Individual and Group Morbidity Experience 9.1.21 Recording
The COVID-19 pandemic has had an impact on all aspects of daily life and its impact extends to how disability incidence may play out in the future. Product profitability will be shaped by how ...- Authors: Society of Actuaries
- Date: Sep 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Experience Studies & Data; Financial Reporting & Accounting; Health & Disability; Modeling & Statistical Methods
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Fixed Index Annuity LDTI implementations and considerations
Living benefits (GLWBs) in fixed index annuity products are typically accounted for under SOP03-1 under current GAAP guidance. LDTI requires companies to classify these riders as Market Risk ...- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance