Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 14 results (0.48 seconds)
Sort By:
  • Adopting U.S. GAAP Accounting for Pre-Need Plans
    Adopting U.S. GAAP Accounting for Pre-Need Plans This paper discusses approaches for reporting pre-need ... accepted accounting principles of the United States “U.S. GAAP. In particular, a focus is on contracts accounted ...

    View Description

    • Authors: Frank Buck
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation ... Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life ...

    View Description

    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Reinsurance News, August 2014, Issue 79
    Reinsurance News, August 2014, Issue 79 View the complete issue for the August 2014 Reinsurance ... reinsurance;longevity;living to 100 symposium;Annuities;Mortality risk;Pension liabilities;professional develop ...

    View Description

    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • 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 ...

    View Description

    • 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
  • Purchase GAAP for Equity-Indexed Annuities
    Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities ... Annuities Purchase GAAP for Equity-Indexed Annuities Annuity reserves;Derivatives;Equity-indexed annuities;Financial ...

    View Description

    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • 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>Generally Accepted Accounting Principles [GAAP]
  • 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 ...

    View Description

    • 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
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...

    View Description

    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • 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 ...

    View Description

    • 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]
  • 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 ...

    View Description

    • 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]
  • The Actuary VOL. 15, No. 8 Adverse Deviation Deltas
    classification, or insuflicient knowledge of the mortality rates or other basic probabilities. After a ... tions 2-SOFASIM Assumptions and Some Results 3-Table of Corporate Bond Yields, 1899.1976 Bibliography ...

    View Description

    • Authors: Ernest J Moorhead
    • Date: Oct 1981
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
    • Per Page: