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Assumption Development and Governance Discussion Group
Assumption Development and Governance Discussion Group Article describing the Assumption Development ... Governance Discussion Group Article describing the Assumption Development and Governance Discussion ...- Authors: Elizabeth Olson
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices
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Reflecting Rider Charges in GAAP Income for Indexed Annuities
Reflecting Rider Charges in GAAP Income for Indexed Annuities The article focuses on GAAP ... Rider Charges in GAAP Income for Indexed Annuities The article focuses on GAAP accounting for indexed products ...- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Equity-indexed annuities; Annuities>Reserves - Annuities
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Insights Into Life PBR Emerging Practices and Implementation
Insights Into Life PBR Emerging Practices and Implementation In this article, we explore ... 95 percent of the individual life market (by written premium). Insights include the impact of PBR on reserves ...- Authors: Dylan Strother, Haley Christine Jeorgesen , Ellen Smith
- Date: Nov 2020
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life
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Chairperson's Corner
Article from The Financial Reporter September 2015 Issue 102 SEPTEMBER 2015 THE FINANCIAL ... leading the charge on outlining and draft- ing the IFRS textbook, spon- sored by our section. The au- thor ...- Authors: Tara J P Hansen
- Date: Sep 2015
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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COLIFR Corner
Article from: The Financial Reporter February 2000 – Issue 41 THE FINANCIAL REPORTERPAGE ... uation System (UVS). The framework currently envisioned would include: • The use of S-curve analysis to ...- Authors: Kevin E Palmer
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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Indexed Universal Life: US GAAP Financial Reporting Practices
provides a brief overview of IUL US GAAP financial reporting practices and expands on the following three survey ... survey findings: 1. Over 70% of participants use simplified FAS 133 approaches to calculate IUL GAAP liabilities ...- Authors: Katie Cantor
- Date: Mar 2015
- Publication Name: The Financial Reporter
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Chairperson's Corner
Chairperson's ... Article from The Financial Reporter June 2017 Issue 109 JUNE 2017 FINANCIAL REPORTER | ... | 3 Chairperson’s Corner By Jim Hawke The Council had another very productive face-to-face meeting at ...- Authors: James S Hawke
- Date: Jun 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Embedded Risk in Settlement Options on Older Life and Annuity Contracts
The Financial Reporter November 2003 – Issue No. 55 EXECUTIVE SUMMARY AND PURPOSE OF ARTICLE ... today’s culture of riskmanagement, an area that many lifeinsurers should analyze is the settle-ment option ...- Authors: John Ladley, Kenneth Beck
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Fair Value: Yin and Yang
insurance companies and how to get fair value in the real world. Discount rates=Interest rates;Generally ... Principles=GAAP;International Accounting Standards=IAS;Market value of assets; 9168 8/1/2004 12:00:00 AM ...- Authors: Carol A Marler
- Date: Aug 2004
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Chairperson’s Corner What Have you Done for me (and you) Lately?
Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson ... chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...- Authors: Robert Leach
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]