1
-
5
of
5
results (0.47 seconds)
Sort By:
-
An Approach For Measurement of the Fair Value of Insurance Contracts
in a manner similar to that currently used under U.S. GAAP for an investment contract, a Funding Agreement–Backed ... approaches for users of financial statements. In 2000 the Joint Working Group of Standard Setters recommended ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
-
GAAP Targeted Improvements—Unlocking Persistency
that noise. Both articles examined effects when mortality devi- ates from the original valuation assumption ... assumption. In contrast to earlier illustrations of mortality, persistent lapse variances and the eventual ...- Authors: Steven Malerich
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
GAAP Targeted Improvements: Unlocking 2.0
Figure 2 adds the extrapolated adjustment to Figure 1’s term insurance illustration. Rather than drifting ... Statements Prepared in Accordance with U.S. GAAP ASOP 10’s section 3.3 (Best Estimate Assumptions) says ...- Authors: Steven Malerich
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
GAAP Targeted Opportunity
old problem in a new way. TRUE UP FOR ACTUAL MORTALITY EXPERIENCE Figure 1 shows quarterly income for ... experience is performed only once each year and the mortality assumption is changed at the beginning of year ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
Asset Modeling Challenges for VM-20 Projections
Asset Modeling Challenges for VM-20 Projections This article describes methods for ... year of the NAIC VM-20 transition period under the U.S. life insurance industry’s belt, there has been significant ...- Authors: Benjamin Slutsker, Reanna Nicholsen, Jason Kehrberg
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Asset modeling