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Fixed Indexed Annuity Fair Value Quantification and Valuation
Fixed Indexed Annuity Fair Value Quantification and Valuation In this article, a numerical comparison ... be discussed later in the report. fixed index annuity, market risk benefit By Peter M. Phillips and ...- Authors: Tao Wang ASA,MAAA , Peter M Phillips
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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The Regulated Road To Ruin
The Regulated Road To Ruin Discusses the severe adverse effects on U.S. capital markets that ... To Ruin Discusses the severe adverse effects on U.S. capital markets that will occur due to the passage ...- Authors: Irwin T Vanderhoof
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting
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Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ... Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ...- Authors: James S Hawke
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ... Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory ...- Authors: James S Hawke
- Date: Jun 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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An Examination of Market Risk Benefits with Reinsurance under LDTI
US GAAP, benefits in addition to a contract holder’s account value are either measured under ASC 820 (formerly ... risk-free rate plus the entity’s credit spread, reflecting the entity’s own credit risk. The discount ...- 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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Chairperson's Corner: Section Priorities for 2016
Chairperson's Corner: Section Priorities for 2016 A description of the ... Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities ...- Authors: Leonard Mangini
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Market-Consistent Valuations Of Life Insurance Business: The U.K. Experience A Report for the Society of Actuaries
Market-Consistent Valuations Of Life Insurance Business: The U.K. Experience A Report for the Society of Actuaries ... “Market-Consistent Valuations of Life Insurance Business: The U.K. Experience.” The purpose of this article is to ...- Authors: CHRISTOPHER JOHN OBRIEN
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
These considerations should help inform a company’s strategy related to the business impacted by these ... the evolving nature of insurance products. The Annuity Reserve and Capital Working Group (ARCWG) has developed ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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What’s New In Financial Reporting Research
What’s New In Financial Reporting Research Article discussing recent developments in financial reporting ...- Authors: Ronora Stryker
- Date: Apr 2009
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Introduction to Pillars One and Two for Insurers
and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives