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Residual Margin Recalibration Under The IASB Exposure Draft
Margin Recalibration Under The IASB Exposure Draft Feature article discussing the current International ... ED. A model of 10 year level term life insurance is use to demonstrate the amortization of residual margin ...- Authors: Darryl Wagner, Albert Li, Andy Ferris
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and ... emergence. By Gregory MacKenzie, Su Su and Tina Guo The Finanical Reporter, July 2022 Highly anticipated ...- 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
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Accounting for Ceded Reinsurance Under LDTI—Constraints
Accounting for Ceded Reinsurance Under LDTI—Constraints As a follow-up to a previous five-part series ... series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, until ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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LDTI Implications and Insights: IDI and LTC
highlights the key implications and insights as a result of the change to the determination of reserves ... reserves under GAAP accounting guidance for insurers with long-duration liabilities due to Accounting Standards ...- Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Income Volatility Under LDTI
Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income ... income volatility under Long Duration Targeted Improvements (LDTI) for several key types of long duration contracts ...- 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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Accounting for Ceded Reinsurance Under LDTI—Existing Business
Accounting for Ceded Reinsurance Under LDTI—Existing Business This is the final article in a five-part series ... about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts ...- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
for Ceded Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting ... accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Gaining Trust in Predictive Models—an Actuarial Perspective
Actuarial Perspective This article provides an overview of activities that should be considered by an actuary ... provides an examination of various methodologies that can be implemented in the validation process. By ...- 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
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A Fresh Look at Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... acquisition costs enables the accounting for reinsurance of universal life contracts to better reflect the economic ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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A Summary of the UVS Project
A Summary of the UVS Project A Summary of the UVS Project by Dave Sandberg from The Financial Reporter ...- Authors: David Sandberg
- Date: Mar 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Modeling & Statistical Methods