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The Financial Reporter, November 2020
interest sensitive life and term) have been the primary focus for robust pricing analysis. Many term ... (LDTI) will complicate the relationship between direct and ceded reinsurance accounting. In the September ...- Authors: Society of Actuaries
- Date: Nov 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Accounting For Interest-Sensitive Products
FASB. There is a faction that believes that the primary purpose of financial statements is to reflect ... of the other board factions believes that the primary purpose of financial statements is to be meaningful ...- Authors: B F Dunn, Charles D Friedstat, Daniel J Kunesh, Linda S Need
- Date: May 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance>Universal life
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Independent Audits-An Accountant's Perspective
apply to training, proficiency, independence, due care. Field work standards apply where you do planning ... and benefit reserves. They're really the three primary areas where you spend a great deal of your time ...- Authors: Frank Buck, Donald J Caste, Ruben D Nava, Ken M Koreyva
- Date: May 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Session 34 - Role of ERM in Large Transformations e.g., Actuarial Mordernization, FASB LDTI implementation etc
background in life insurance, annuities, and long term care across a wide range of functional areas – from ... overseeing pricing standards, managing long term care financial analysis and valuation, and maintaining ...- Authors: Timothy S. Bischof, Kally A. Marks, Aly Wazir Moosa ASA, Dana N. Hunt
- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Topics: Enterprise Risk Management; Enterprise Risk Management>Strategic risks; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Use of Embedded Values Shareholder Value by U.S. and European Insurance Companies
Bacon & Woodrow surveyed for management. The primary goal of an senior executives of selected large ... requirements and because GAAP results continue to be the primary basis for evaluating companies in the financial ...- Authors: Allan Affleck, Steven Schreiber
- Date: Sep 1998
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: International News
- Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
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Current Developments in Financial Reporting
actuary that there will be sit- uations when special care should be exercised in considering the mate- riality ... seeks to assist the actuary in determining the primary user of his work under various cir- cumstances ...- Authors: Fernand Bonnard, Glen Gammill, Wayne Kauth, Bruce E Nickerson, Joe B Pharr
- Date: May 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Taxing Times
legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...- Authors: Society of Actuaries
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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The Financial Reporter, December 2017, Issue 111
in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...- Authors: Society of Actuaries
- Date: Dec 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Embedded Value
With an embedded value approach, there is a more direct recognition of the capital markets and the cost ... Finally, and most importantly, EV facilitates a more direct link between compensation and shareholder value ...- Authors: Nancy Bennett, Edward Jarrett, David E Neve, James Reiskytl, Richard J Lauria, Duncan Briggs
- Date: Sep 2002
- Competency: Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
Mark Walker and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium which was held ...- Authors: Mark A Walker, Ronora Stryker
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting