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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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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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IFRS 17 Corner
IFRS 17 or LDTI. It’s a bit of a fool’s game to actually answer the question, but it’s nonetheless interesting ... purer approach. LDTI uses the single A curve (as it’s widely interpreted), prioritizing a high degree of ...
- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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IFRS 17 Corner
income. In the comparatives between IFRS 4 and 17, it’s generally easier to understand where the IFRS 17 income ... estimate liability (BEL). It’s very difficult to boil down into a metric that’s comparable across companies ...
- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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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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Common Misunderstandings of Risk-Neutral Valuation
erally accepted that the observed yield curve for U.S. Treasurys is inappropriate because Treasurys are ... is suggested for use. Such a yield curve can be U.S. Treasurys plus an illiquidity adjustment. Sometimes ...- 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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Chairperson' Corner: Giving Thanks and Looking Ahead
and within national boundaries (e.g., variable annuity reserves and capital, life PBR). In addition ... will spon- sor relevant sessions at the Life and Annuity Symposium in Tampa, Fla. and at the 2019 SOA Annual ...- Authors: Simpa Baiye
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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PBR Simplified Methods Project
all material assumptions; 2. objectivity measure(s) for material best esti- mate assumptions; 3. an actuarial ... a range from zero to one, such as lapse and mortality. The resulting distribution covers both estimation ...- Authors: Mark Birdsall
- Date: Apr 2019
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life; Modeling & Statistical Methods>Conditional Tail Expectation; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Estimation methods; Modeling & Statistical Methods>Modeling efficiency; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Modeling & Statistical Methods>Stochastic models
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LDTI Disclosures—Average Duration and Interest
Reporter, April 2022 Among the requirements of GAAP’s “Targeted Improvements to the Accounting for Long-Duration ... rate might be derived by (a) weighting each cohort’s average discount rate by its LFPB, or (b) finding ...
- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Precedent
fresh look at ceded reinsurance accounting under GAAP’s Targeted Improvements to the Accounting for Long-Duration ... vary over the proper or best ways to interpret GAAP’s limited wording on how to account for long-duration ...
- Authors: Steven Malerich
- Date: Feb 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance