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  • Health Section Issues New IBNR Study
    Health Section Issues New IBNR Study Summary of the health section council’s research project ... traditional lag, Paid PMPM, etc.) is applied. 6. Care should be taken in determining which IBNR method ...

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    • Authors: Steven Siegel, Cabe Chadick
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Assess decision effectiveness; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Health Watch
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Health & Disability>Health care; Modeling & Statistical Methods>Modeling efficiency
  • Profit Levers Under IFRS 17
    Profit Levers Under IFRS 17 Feature article discussing IFRS 17 and its implications. 4/5/2019 12:00:00 ... what this article is focused on. However, for direct participation contracts subject to the variable ...

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    • Authors: Hui Shan, Darryl Wagner
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Future Actuary
    • Topics: Financial Reporting & Accounting
  • Introduction to “Lifric”
    Introduction to “Lifric” Introduction to the purposes and roles of “Lifric”, an acronym for ... increasingly important. LFRC’s activities are of direct interest to members of the Financial Reporting ...

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    • Authors: Errol Cramer
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Statutory Accounting For Computer Software
    Statutory Accounting For Computer Software Article from The Actuary,December 1986 – Volume No. ... computing the cost of in-house software, only direct costs are to be included. The cost of modifications ...

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    • Authors: Robert J Johansen
    • Date: Dec 1986
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting
  • Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I
    acquired company may set up units of account on direct business based on combinations of group of contracts ... assumed business should be treated the same as the direct issues such that the Chi- na-GAAP reserve after ...

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    • Authors: Vincent Y Y Tsang, Zhenping Fu
    • Date: Dec 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Insurance Capital Standards: Changes on the Horizon
    Insurance Capital Standards: Changes on the Horizon Feature article discussing expected future ... spread after deduc- tion for credit risk. The primary points of discussion relate to: 1. The criteria ...

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    • Authors: J Duran
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Investment Year Method - Equivalence Of Fixed Index And Declining Index Systems
    here, although copies are available for any who care to have them. The statement means that the invest- ... trend of hospital costs and usage of the extended care facility bene- fits (the changes in the benefit ...

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    • Authors: William H Crosson
    • Date: Jan 1968
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Finance & Investments; Financial Reporting & Accounting
  • Examining Department Examinations
    present system. Based on the premise that the primary purposes of surveillance are (1) to protect the ... is proper and fitting. After all, one of the primary reasons for the ex- istence of a State Insurance ...

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    • Authors: George Brummer
    • Date: Jan 1975
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting
  • Retrospective Assumption Monitoring
    Retrospective Assumption Monitoring This article describes a simple but powerful tool for use by ... expected reserve is generally not available for direct comparison to the reported reserve. But if we ...

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    • Authors: Steven Malerich
    • Date: Jul 2020
    • 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]
  • FATCA and Insurance – Fundamental Questions Remain Unanswered as Compliance Deadline Approaches
    There are some companies that enter into both direct insurance and reinsurance, but these are more ... the shoes of the ceding company and enters into a direct insur- ance relationship with the insured. It would ...

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    • Authors: Frederic Gelfond, Mary Gillmarten
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting