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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 ...- 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
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IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging
GAAP • Rider features: Lifetime GMWB and GMDB • Dynamic lapse that vary by In-the-moneyness (ITM) • Annual ... Ratchet, reset, and rollup • Risk mitigation: dynamic hedging fair value liability • Daily Delta hedge ...- Authors: Joshua Dobiac, Yang Jing
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Projections of Investment-Related Discretionary Elements
Projections of Investment-Related Discretionary Elements This article lays conceptual foundations ... projections of other variables such as cap rates or dynamic lapses driven by competitor credited rates. This ...- Authors: Kevin H Strobel , Allison Kathleen Clark
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting ... intelligence platforms can be useful tools to create dynamic reporting and disclosure dashboards. Actuarial ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- 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]
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The Financial Reporter, June 2018, Issue 113
estimating claims for variable products with dynamic policyholder behavior that is linked to capital ... opens the door for the possibility of using a dynamic lapse assumption as com- monly seen in variable ...- Authors: Society of Actuaries
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: 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; Financial Reporting & Accounting>Tax accounting
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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 ... estimating claims for variable products with dynamic policyholder behavior that is linked to capital ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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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 ...- 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
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The Financial Reporter, September 2017, Issue 110
qualifying for tax-related advantages; and 4. Dynamic policyholder behavior functions reflecting scenario-dependent ... identify the significant predictors of experience and dynamic policyholder behavior functions that will serve ...- Authors: Society of Actuaries
- Date: Sep 2017
- Publication Name: The Financial Reporter
- Topics: 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; Financial Reporting & Accounting>Tax accounting
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Henry Is Mostly Right about IFRS for Insurance
Henry Is Mostly Right about IFRS for Insurance Different points of view about IFRS are explained. ... Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable andNon- Variable ...- Authors: James Milholland
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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No-See-Ums (Part 2)
No-See-Ums (Part 2) Update on IASB Activities during the last quarter of 2016. International Accounting ... Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable andNon- Variable ...- Authors: Henry Siegel
- Date: Mar 2017
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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December 2015 issue of The Financial Reporter
December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter ... ment without at least partial backtrack to a more dynamic stan- Front-End Loads Many people interpret existing ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: 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; Financial Reporting & Accounting>Tax accounting
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Are You Ready for the New Accounting Rules?
Are You Ready for the New Accounting Rules? Feature article discussing the changes the International ... sysTems In short, the new standards call for a dynamic valua- tion, possibly needing multiple-scenario ...- Authors: James Milholland
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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]
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Financial Reporting Research Scorecard
with project kick-off. Ronora Stryker Setting Dynamic Policyholder Behavior This study will produce a ... with project kick-off. Ronora Stryker Setting Dynamic Policyholder Behavior This study will produce a ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporting Research Scorecard
to select a researcher. Ronora Stryker Setting Dynamic Policyholder Behavior This is a survey of current ... life insurers and annuity companies on setting dynamic policyholder behavior. 2013 Bids have been received ...- Authors: Samuel Keller
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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A Conversation About IFRS
standards could occur. The 1984 Act drafters created dynamic tax reserve rules that adjust automatically when ... approach can be characterized as an “active” or “dynamic” valuation methodology, unlike the current tax ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards ... amortization of this margin is determined in a dynamic manner, reflecting actual cash flows over both ...- Authors: Sam Gutterman, Randy Tillis
- Date: Mar 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- 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]
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Impact of Moving to International Accounting Standards in Taiwan
experience in the Tai- wan market for policyholders’ dynamic behaviour on discontinuance as a result of changes ... Implementing the pro- posed changes for policyholders’ dynamic behav- iour under IFRS Phase II is likely to be ...- Authors: Yihong Du
- Date: Apr 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Statement Disclosure: The Needs and Practices Related to Financial Risk
Financial Statement Disclosure: The Needs and Practices Related to Financial Risk This paper ... concerning policyholder behavior. Because of the dynamic and complex nature of these cash flows, stochastic ...- Authors: Robert Frasca, Gordon Andrew Tucker
- Date: Jan 2007
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Actuarial Practice Forum
- Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Accounting Standards
International Accounting Standards Panelists in session 13PD of the 2005 Valuation Actuary ... marketplace. There's a discipline that's changing the dynamic of that. How are you going to tell the story of ...- Authors: David Sandberg, Henry Siegel, William Hines
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Financial Reporting Standards
International Financial Reporting Standards Presenters examine some of the difficulties ... in most cases, tax liabilities. Supplemented by dynamic solvency testing, there is a strong rule for actuaries ...- Authors: Morris Chambers, Sam Gutterman
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives