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The Month That Could Never Happen
The Month That Could Never Happen A discussion about international financial regulatory developments ... modernization and Contract Fulfillment Value as a measurement attribute for insurance contracts. Fair value ...- Authors: Henry Siegel
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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IFRS 17: PAA and Related Disclosure Requirements
Chan and Edwin Kwok The Financial Reporter, June 2021 After a very long journey, the International Accounting ... IFRS 17 replaces IFRS 4 that was issued in 2004. The overall objective is to provide a more useful and ...- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; General Insurance (Property & Casualty)
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American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance ... Insurance Contracts The NAIC is working with state insurance departments to replace the existing rules-based ...- Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting
Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting ... disconnect between the way products are priced IRR and embedded value methods and the way business performance ...- Authors: Michelle Smith
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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C3 Phase II – Practical Insights for this Year End
discussion of the possible effort required and impacts resulting from the implementation of C3 Phase II ... capital=RBC;Scenario generation=Scenario generators=Economic scenario generators;Stochastic models;Variable ...- Authors: Timothy J Ruark
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
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RBC C3 Phase II: Easier Said Than Done
Done Results of an industry survey on life insurance companies' efforts to implement the recently adopted ... variable annuity contracts. Adopted by the NAIC on October 14, 2005, the new requirements are effective for ...- Authors: Patricia Matson, Don Wilson
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Stochastic models
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Myth, Magic and Mysticism
Myth, Magic and Mysticism The actuary's responsibility to do accounting estimates in a transparent ... summaries the IASB's discussions of insurance contract accounting during the fourth quarter of 2014.- Authors: Henry Siegel
- Date: Mar 2015
- Publication Name: The Financial Reporter
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating ... g. declared credited rates) under IFRS 17. Some of the questions that are answered include classification ...- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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AG43 Case Study Results - Alternative Scenario Sets
variable annuity block of business. The valuations were performed under the current rules and guidelines ... effective Dec. 31, 2009. The RBC was determined using the C-3 Phase II methodology. The article also presents ...- Authors: John Froehle
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities
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Highlights of the June 2001 NAIC Life and Health Actuarial Task Force Meeting and Other Topics
Highlights of the June 2001 NAIC Life and Health Actuarial Task Force Meeting and Other Topics Highlights ... Highlights of the June 2001 NAIC Life and Health Actuarial Task Force Meeting and Other Topics by Raymond ...- Authors: Raymond Ted Schlude
- Date: Sep 2001
- Publication Name: The Financial Reporter