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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
report in certain jurisdictions under IFRS, or U.S. subsidiaries of multi-national insurers located ... and detailed enough to meet the requirements for U.S. and international reporting bases. This will avoid ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Mutual Company GAAP
estimates for maintenance expenses, persistency, and mortality. Last, we have value added by operations. Here ... operations as adding value if they achieve superior mortality, superior persistency, and/or superior maintenance ...- Authors: Kriss Cloninger, Edward Robbins, Robert Stein, Michael R Tuohy
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Ask The Experts
Ask The Experts 1998 Valuation Actuary Symposium. In this open forum questions were fielded by the ... in your reinvestment strategy? 2. What's generally being done in terms of dynamically modeling ...- Authors: David N Becker, Donna Claire, Craig R Raymond, Stephen A J Sedlak
- Date: Jan 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Session 46 - Reserving 101 for Health Actuaries
Session ... Adjusted Paid Claims (10+11-12) 14 Lag Table Total Paid Claims 15 Difference (14-13) 16 ... yet been assigned the claim. Due and unpaid (D&U) claims – statutorily defined as a claim that has ...- Authors: Roger Schacht, Gregory Sgrosso, Zhe Li, Zachary B Lamers
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
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An Alternative Option-Based Approach to Calculating MRBs
OPTION-BASED APPROACH Consider a xed indexed annuity (FIA), with money invested in both indexed and ... caps on an FIA, or higher M&E fees on a variable annuity (VA). 2. Another choice: At transition, a company ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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GAAP Issues/Fair Value Reporting
insurance industry for the eastern part of the U.S. Jim is a member of the Academy Committee on Life ... assumes a ten-year certain single premium immediate annuity (SPIA) with benefit payments extending over 30 ...- Authors: J Duran, George Silos, James D Wallace
- Date: Jan 1995
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
contract should not be grouped with a deferred annuity contract for the purposes of measurement. Both ... for projected cash surrender value on a deferred annuity, for which the projected cash surrender value is ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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On the Fair Value of Business Acquired part I of II
Option Pricing Methods,” NAAJ vol. 4, no.1, January 2000. 3) Luke Girard, “Market Value of Insurance Liabilities ... Business, Kluwer Academic Publishers: 7-113, August 2000. 4) James Milholland, “Determining the Value of ...- Authors: Joseph Koltisko
- Date: Sep 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
When there is a type 2 loss, the original article’s capping of nNPR in the nLFPBt formula overstates the ... greater than one. The added complexity in this formula’s NPR multiplier corrects this error. To measure direct ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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US GAAP for Life Insurers
US GAAP ... Chapter 11 Table 1.xls Table 11-1 Table 11-1 Development of Unearned and Earned Premium Single ... month = (6)t / (3)0 Chapter 11 Table 2.xls Table 11-2 Table 11-2 Development of Unearned and ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]