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An Examination of Market Risk Benefits with Reinsurance under LDTI
Examination of Market Risk Benefits with Reinsurance under LDTI This article focuses on the market risk ... (MRB) measurement model and will examine a generic guaranteed minimum death benefit (GMDB) in the context ...- 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
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Other Comprehensive Income For Insurance Contracts
Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income ... changes in the value of insurance contracts. Enterprise risk management=ERM;Risk measurement;Risk appetite;Asset ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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Report on the International Actuarial Association Meeting in The Hague, May 2013
Report on the International Actuarial Association Meeting in The Hague, May 2013 Feature article describing ... describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in ...- Authors: James Milholland
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Reinsurance Considerations in Developing an Insurance Accounting Standard
This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes ... gains and losses from reinsurance from the perspective of the ceding company. Accounting standards; ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Embracing Change
Change Letter from the chairperson of the Financial Reporting section describing the changes that are in ... in store for the financial reporting industry and the SOA’s Financial Reporting section. Accounting ...- Authors: Matthew P Clark
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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SOA Assumption Development and Governance Discussion -- 2Q 2013 Calls
summarizing the discussions of The Assumption Development and Governance Group (sponsored by the Financial ... key topics and establish industry contacts in the field of assumptions. Accounting standards;financial ...- Authors: Elizabeth Olson
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Questions
Questions Feature article ... asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance