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SEC Objects To Prospective Unlocking Of LTC Reserves
Unlocking Of LTC Reserves Earlier this year, the Securities and Exchange Commission informed one of its registrants ... unlocking of benefit reserves for long-term care LTC insurance was not an acceptable practice under current ...- Authors: Rowen Bell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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On the Fair Value of Insurance Liabilities
On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to use in ... in computing the Fair Value of Insurance Liabilities Discount rates=Interest rates;Fair value accounting;International ...- Authors: Donald Solow
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
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Report on the Los Angeles Meeting of the IAA
Report on the Los Angeles Meeting of the IAA Feature article discussing the happenings at the recent International ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Defining the Details: Intricacies of PBR Disclosures
Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and ... considerations for PBR Reports based on findings from the 2017 submissions. Principles-based reserves (PBR);Financial ...- Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Implications of Economic Capital for the Financial Reporting Actuary
Implications of Economic Capital for the Financial Reporting Actuary Economic capital is everywhere ... everywhere you look in the insurance industry these days. Article explains reasons for this and discusses recent ...- Authors: Matthew Dale Clark
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic capital
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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses alternative ...- Authors: Arnold Dicke
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance With Actuarial Standards of Practice
Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance ... Accordance With Actuarial Standards of Practice Responsibilities Of The Actuary For Communicating Sarbanes-Oxley ...- Authors: Thomas R Auvinen
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting
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Variable Annuity DAC: A Survey of Current Practice
Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura ... Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for ...- Authors: Laura J Hay, Elizabeth Rogalin
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AG43 Case Study Results - Alternative Scenario Sets
variable annuity block of business. The valuations were performed under the current rules and guidelines ... 31, 2009 and also under Actuarial Guideline 43 which is effective Dec. 31, 2009. The RBC was determined ...- Authors: John Froehle
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities
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Spring Cleaning
discussing the latest changes to International Financial Reporting Standards (IFRS) by the International ... International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). Accounting ...- Authors: Henry Siegel
- Date: Jun 2013
- Competency: 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]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]