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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
Practical Considerations for Implementing the New Statement of Position for Long ... Accounts – Accounting standards;Acquisition expenses;Annuity reserves;Assumptions;Coinsurance;Discount rates=Interest ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
been effective for public companies that follow U.S. GAAP since the first fiscal quarter beginning after ... ment and shareholders. the guide, and the section(s) in which they are referenced. The appendix provides ...- Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
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Accounting Change for Variable Annuities With Implications on Hedging
change is on the way. The standard setters for U.S. statutory, US GAAP, and IFRS reporting are all ... there is a split in the treatment of variable annuity riders. Guaranteed minimum death benefits, income ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; 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
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PBA Corner
has been appropriately populated with historical U.S. Treasury rates. Whether this is true is easy to ... requirements. The deterministic scenario required by VM-20’s deter- ministic reserve calculation is actually found ...- Authors: Karen Rudolph
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Industry Preparedness And Impact of FASB Targeted Improvements
2016, in which it proposed significant changes to U.S. GAAP accounting for long-duration insurance contracts ... via a survey of 14 leading life insurance and annuity producers. In the remainder of this article, we ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Green...But No Envy
Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial ...- Authors: Matthew P Clark
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
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Implementation Perspectives On Solvency II Internal Model Standards
sold in the United States. For instance, fixed annuity writers may question an internal model result ... proposed framework is fully appropriate for the U.S. products, and may find it difficult to meet the ...- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Practical Considerations To Implement And Productionalize VM-20
Practical Considerations To Implement And Productionalize VM-20 Discussing human resource, ... the appropriate course of action. Your VM-20 mortality will depend on the mor- tality segments you define ...- Authors: Jason Kehrberg
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Sub-Atomic Accounting
the assets and the amounts paid to policyholders. U.S.-style participating contracts and universal life ... That Are Affected by Asset Returns (e.g., UL and U.S.-Style Par Contracts) The boards tentatively decided ...- Authors: Henry Siegel
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]