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Chairperson’s Corner
Chairperson’s Corner Pandemic impact on continuing education. Financial Reporting Section and Community ... LDTI and updating the IFRI textbook for last year’s amendments. They are coming. I know you will all want ...- Authors: Douglas Van Dam
- Date: Sep 2021
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business
“integrated” approach. This method, consistent with GAAP’s “right of setoff” (ASC 210-20-45-1 and 45-2), nets ... insurance contract. (To capture longer-term effects, mortality and lapse rates are adjusted to simulate the aging ...
- Authors: Steven Malerich, Jack Liu
- Date: May 2024
- Competency: Communication; External Forces & Industry Knowledge; Leadership
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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Gaining Trust in Predictive Models—an Actuarial Perspective
order to understand this model selection process, it’s essential for the validator to understand how various ... duration is more significant than moneyness in the MIC table below. (see Figure 5) Figure 5 Illustrative Example ...
- Authors: David Alison FSA (David)
- Date: Sep 2021
- Competency: Communication; External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Predictive Analytics>Modeling techniques; Predictive Analytics>Quality control & model governance; Technology & Applications>Artificial intelligence & machine learning