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Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to ...- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Targeted Opportunity
GAAP Targeted Opportunity Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience. Accounting standards; ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Embedded Value Reporting Redux
Embedded Value Reporting Redux The Academy's Life Financial Reporting Committee announces the soon to be released practice note on EV. The Practice Note focuses on traditional and ...- Authors: Tina Getachew
- Date: Dec 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Embedded value
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Withdrawal Delay Cohort Method Under VM-21
Withdrawal Delay Cohort Method Under VM-21 Feature article discussing pending regulatory updates for VM-21. Financial Reporting 6/25/2019 12:00:00 AM ...- Authors: Matthias Kullowatz, Zohair Motiwalla
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Insurance Capital Standards: Changes on the Horizon
Insurance Capital Standards: Changes on the Horizon Feature article discussing expected future regulation changes for financial reporting. Financial Reporting 6/25/2019 12:00:00 AM ...- Authors: J Duran
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Accounting for Ceded Reinsurance under LDTI—A Fresh Look
Accounting for Ceded Reinsurance under LDTI—A Fresh Look This is the second in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- Authors: Steven Malerich
- Date: Nov 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Reserving - Reinsurance
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GAAP Accounting for FIAs When Living Benefits Are Present
GAAP Accounting for FIAs When Living Benefits Are Present Feature article discussing fixed indexed annuity accounting when living benefits are present. 12/19/2019 12:00:00 AM ...- Authors: Heather Gordon
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Gaining Trust in Predictive Models—an Actuarial Perspective
Gaining Trust in Predictive Models—an Actuarial Perspective This article provides an overview of activities that should be considered by an actuary when validating a predictive model. It ...- Authors: David Alison FSA (David)
- Date: Sep 2021
- Competency: Communication; External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Predictive Analytics>Modeling techniques; Predictive Analytics>Quality control & model governance; Technology & Applications>Artificial intelligence & machine learning
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An Examination of Market Risk Benefits with Reinsurance under LDTI
An Examination of Market Risk Benefits with Reinsurance under LDTI This article focuses on the market risk benefit (MRB) measurement model and will examine a generic guaranteed minimum death ...
- Authors: Nelson Chu Fung Lum
- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance