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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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Session 53 - Risk and Capital Management under Multiple Valuation Bases
Session 53 - Risk and Capital Management under Multiple Valuation Bases Risk management techniques ... potentially consider some or all of the following: U.S. reporting measures (Stat, GAAP), internal measures ...- Authors: Mark Mennemeyer, Takeko Uemoto, Eric John Forfa
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
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GAAP Accounting for Derivatives: FAS 133
GAAP Accounting for ... session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000. This session ... death benefits=GMDB;Variable annuities; 18064 9/14/2000 12:00:00 AM ...- Authors: Michael J Hambro, John Santosuosso
- Date: Sep 2000
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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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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How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report
Management 3 Behavior in the Insurance Industry Table of Contents I. Executive Summary ......... ... 12 IV.A. Current Fair Value Accounting under U.S. GAAP and IFRS .................................- Authors: Society of Actuaries, Mark Freedman
- Date: Feb 2013
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair-Value Reporting
Fair-Value Reporting Panelists at this session of the 2000 Valuation Actuary Symposium discuss recent developments ... assessment;Property and Casualty Insurance; 17726 9/15/2000 12:00:00 AM ...- Authors: Sam Gutterman, Michael J Hambro, Burton Jay, Alastair G Longley-Cook, Roger W Smith, Jane C Taylor
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- 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
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Actuaries Respond To IASC Issues Paper
Actuaries Respond ... with the business. From: The Actuary, January 2000, volume 34, issue 1. International Accounting ... Standards=IAS;International Actuarial Association=IAA; 13649 1/1/2000 12:00:00 AM ...- Authors: Sam Gutterman
- Date: Jan 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems
Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... Steeve is an assistant vice president of Old Mutual U.S. In addition to his valuation EV and financial reporting ...- Authors: Steeve Jean, Duncan Briggs, Maria Mercedes Torres-Jorda
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
assumptions that are made include such items as mortality, morbidity, operating expenses, taxes, interest ... experience trends and judgment. For example, mortality assumptions would be based on actual experience ...- Authors: Luke Girard
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting