Description: US GAAP for Life Insurers chapter 15 spreadsheet showing the GAAP development of VOBA and Goodwill after a merger or acquisition. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP & IFRS conference in New York.

Description: US GAAP for Life Insurers chapter 16 spreadsheet showing development of the GAAP DAC and Reserve for a non-US product. Also shown are cashflows and profits. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The article provides a summary of how these rules operate along with suggested actions insurers can take today to prepare for timely compliance.

Description: Pandemic impact on continuing education. Financial Reporting Section and Community Engagement. US GAAP textbook update for LDTI. IFRI textbook update for amendments.

Description: 1996 Valuation Actuary Symposium. Topics discussed in this session on GAAP and purchase GAAP included: 1. FAS 115, so-called actuarial or SEC adjustments, and how practice has been evolving in that area. 2. How companies determine the gross margins for mutual GAAP products and the traditional participating business of mutual companies. 3. Mutual company GAAP. 4. Basics of purchase accounting.

Description: US GAAP for Life Insurers chapter 3 spreadsheets. These various spreadsheets show various tables related to insurance company expenses both deferrable and non-deferrable along with DAC and Persistncy bonus amortization schedules. Other tables shown include account value roll forwards Expected Gross Profits EGPs. Please see the book US GAAP for Life Insurers for full information on US GAAP Accounting.

Description: US GAAP for Life Insurers chapter 18 spreadsheet showing calculations of estimated gross margins before and after reorganization. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 9 spreadsheets showing examples of payout annuities. Please see the book US GAAP for Life Insurers for more details on US GAAP accounting.

Description: This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It provides an introduction to the topic, giving an overview of what has and hasn't changed. Changes include a few that directly address reinsurance and others that indirectly result from changes to direct accounting and the existing ties between reinsurance and direct accounting.