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Income Volatility Under LDTI
influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain ... influence income volatility. We show how a company’s management reporting can be adapted to help explain ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Incorporating Accrual Balances in the LFPB under LDTI
whether or not such amounts were settled in cash. Table 1 summarizes how the historical and projected cash ... to incorporate IBNR/ICOS and premium accruals. Table 1 Summary of Potential Approaches Illustrative Examples ...- Authors: Xin Cheng Zheng (Jack), Kevin Cao
- Date: Sep 2024
- Competency: External Forces & Industry Knowledge; Professional Values; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
contract should not be grouped with a deferred annuity contract for the purposes of measurement. Both ... for projected cash surrender value on a deferred annuity, for which the projected cash surrender value is ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life