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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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Back Dating Options: How Big A Sin Was It?
Back Dating Options: How Big A Sin Was It? “It’s interesting to note that, given the past year’s ... How Big A Sin Was It? “It’s interesting to note that, given the past year’s reversal of fortunes in the ...- Authors: Cicero Limberea
- Date: Aug 2009
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting; Modeling & Statistical Methods
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Fair Valuation of Liabilities: Theoretical Considerations
36 RISKS AND REWARDSPAGE 14 FEBRUARY 2001 I s it better to be precisely wrong orapproximately right ... it can incorpo- rate actuarial assumptions of mortality, morbidity, and lapsation. It is generally accepted ...- Authors: Luke Girard
- Date: Feb 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting
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On the Fair Value of Insurance Liabilities: The Continuing Debate
On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of ... Fair Value of Insurance Liabilities: The Regulator’s Option” in the December, 2005 issue of The Financial ...- Authors: Luke Girard
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Financial Reporting Research Scorecard
task forces to assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are ... task forces to assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Bullet GIC as an Example
The ... of an example. 1 Consider a security with price S, that will pay either Su or Sd in one year. We can ... ppp = −− λπ ( )r ZSpSpS du +1 ])1(+[ = −− ( )S du r SpSpS ëó+1 ])1(+[ = + − (1 + r + λσs ...- Authors: Jeremy Gold, David F Babbel, Craig Merrill
- Date: Feb 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting
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The Fair Valuation of Insurance Liabilities: The Information Set Perspective
The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion ... considered whether or not it made economic sense for an annuity writer to initiate hedging activities in reac- ...- Authors: Michael F Davlin
- Date: Mar 2006
- 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: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
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Beyond the Bullet GIC
Beyond the Bullet GIC The author refers to a separate article in this edition of Risks and ... practice for actuaries pricing life insur- ance and annuity business to build the cost of capital into their ...- Authors: Stephen Strommen
- Date: Feb 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting