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  • IFRS 17 Corner
    rates By Bruce Rosner The Financial Reporter, April 2023 On Jan. 1, 2023, all of the geological instruments ... failed to register the long-awaited IFRS 17 and LDTI[1] effective date (from the IASB and FASB, respectively) ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • Coordinating VM-31 With ASOP No. 56 Modeling
    VM-31 With ASOP No. 56 Modeling An overview of how the VM-31 requirements for documenting PBR approaches ... reflect the Actuarial Standard of Practice on Modeling, ASOP No. 56 By Karen K. Rudolph The Finanical ...

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    • Authors: Karen Rudolph
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance
  • Common Misunderstandings of Risk-Neutral Valuation
    Common Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial ... process and those recently completed. Market value of liabilities, Accounting standards, Yield curve = ...

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    • Authors: Stephen Strommen
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance
  • VM-31 - Modifications and findings for 2020 PBR reports
    article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for ... and compares and contrasts the requirements for each. In addition, the article offers insights into ...

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    • Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
    • Date: Jul 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life