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  • This Time is Different!
    the residual (or single) margin for changes in mortality, morbidity and similar non-financial assumptions; ... pre- sentations endorsing the proposal. Around the table there was general agreement that the proposal had ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • 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 ...

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    • 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]
  • Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance
    the amount paid. Such features are common in many U.S. life insurance contracts, such as non-variable ... and this treatment may also be applicable to such U.S. contracts as variable life and annuities or closed ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>International Accounting Standards Board [IASB]