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Residual Margin Recalibration Under The IASB Exposure Draft
Residual Margin Recalibration Under The IASB Exposure Draft Feature article discussing the current International Accounting Standards Board IASB Exposure Draft ED. A model of 10 year level term ...- Authors: Darryl Wagner, Albert Li, Andy Ferris
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Risk Management: The Total Return Approach and Beyond
Risk Management: The Total Return Approach and Beyond This article discusses the risk management approaches of insurers. The author described some of the current practices of the total return ...- Authors: Thomas S.Y. Ho
- Date: Nov 2004
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting>Fair value accounting
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Targeted Improvements Resources
Targeted Improvements Resources List of resources on GAAP Targeted Improvements (GTI) 6/18/2019 12:00:00 AM ...- Authors: Robert E Winawer
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Revisions to the SOA’s GI Textbooks
Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important updates to two SOA GI textbooks. Accounting standards;Professional development;Actuarial ...- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: General Insurance Insights
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
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Are You Getting Ready For Change?
Are You Getting Ready For Change? This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life ...- Authors: Sam Gutterman, Tesi Johnson, David Legge
- Date: Apr 2011
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Global Perspectives
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Common Misunderstandings of Risk-Neutral Valuation
Common Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed. Market ...- Authors: Stephen Strommen
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance
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Revisiting FAS 97’s Management Potential
Revisiting FAS 97’s Management Potential This article discusses the adoption of the AICPA Statement of Position SOP 03-1 altering the way earnings emerge under FAS 97 and the impact of the ...- Authors: Steven Malerich
- Date: Jun 2008
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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VM-31 - Modifications and findings for 2020 PBR reports
VM-31 - Modifications and findings for 2020 PBR reports This article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for both life and variable ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
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TAX SITUATIONS UNDER TEFRA
TAX SITUATIONS UNDER TEFRA The article discusses the implications of life insurance company taxation as a result of the passage of the Tax Equity and Fiscal Responsibility Act of 1982 TEFRA. In ...- Authors: James P A Knight
- Date: Jan 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Tax accounting
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Income Volatility Under LDTI
Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life