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  • Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
    included or excluded. However, because (a) the dynamic behavior is a direct consequence of the market ... in fact, be impossible to accurately split the dynamic behavior from market movements, companies typically ...

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    • Authors: Bruce Rosner, Kyle Stolarz
    • Date: Jun 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
  • Accounting Change for Variable Annuities With Implications on Hedging
    the hedging program, but it appears that most dynamic hedge programs covering variable annuity guarantees ... flows are also reflected, including projected dynamic hedge behavior, modified by measures of hedge ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • IASB Insurance Contracts Earnings Emergence Report
    Fulfillment Cash Flows (at time 1) Without Dynamic Lapse With Dynamic Lapse Deterministic—Best Estimate ... analysis is performed with and without the use of a dynamic lapse function. The results indicate that the ...

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    • Authors: Society of Actuaries, Rodrigo Careaga, Tara J P Hansen, Asad Khalid, Bruce Rosner
    • Date: Feb 2014
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
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