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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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2023-health-meeting-session-2c
Almost half of recent FDA approvals have been for orphan drugs. This trend is expected to continue in 2023. Orphan drugs are priced more than 30 times higher than non-orphan drugs, therefore ...- Authors: Society of Actuaries
- Date: Dec 2023
- Competency: Results-Oriented Solutions
- Topics: Actuarial Profession; Experience Studies & Data; Financial Reporting & Accounting; Modeling & Statistical Methods; Predictive Analytics; Reinsurance
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Governance of Reinsurance -Canadian Initiatives
Governance of Reinsurance -Canadian Initiatives Canada has been proactive in establishing governance frameworks for reinsurance transactions. Initiatives from individuals, the Office of the ...- Authors: Steven Easson
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Reinsurance
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The Future of Sustainability Reporting Standards
The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market ...- Authors: Kyle Lawless
- Date: Dec 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting
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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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Building a Narrative Around LDTI Discount Rate Updates
Building a Narrative Around LDTI Discount Rate Updates This paper highlights the impact on shareholder equity and AOCI due to the introduction of LDTI during a period of falling interest rates.- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Economics>Financial markets; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies S&P Global released its initial version of proposed changes regarding its Insurer Risk-Based ...- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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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
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2022-bo-incremental-plunge
In the time since the original proposal to move healthwriting companies from the blue blank to the orange blank, there have been several incremental updates to the blue blank by the NAIC Blanks ...- Authors: Society of Actuaries
- Date: Dec 2022
- Topics: Actuarial Profession; Financial Reporting & Accounting; Health & Disability
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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