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  • Spotlight On Retirement, South Korea
    Spotlight On Retirement, South Korea Asia is experiencing changing demographic, social, ... crucial for financing the system. Therefore, as the dynamic of aging is anticipated to increase considerably ...

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    • Authors: Saurav Biswas
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Retirement risks
  • 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 ...

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    • Authors: Society of Actuaries
    • Date: Nov 2010
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Amortizing Acquisition Expenses in Proportion to Premium Revenues
    identifies some shortcomings of the traditional dynamic method and other published meth- ods. The paper ... explores the advantages and disadvantages of various dynamic adjustment methods under different test situations ...

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    • Authors: Mark Evans
    • Date: Oct 1988
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance
  • Universal Life and Indeterminate Premium Products and Policyholder Dividends
    mium method of calculating reserves, but the dynamic interest method makes sense only under the retrospective ... variously called the "triangular method," the "dynamic segment method," or the "Commissioner's Annuity ...

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    • Authors: Ted E Becker, Stephen D Bickel, Robert J Callahan, Mark Anthony Hug, Thomas G Kabele, Stephen B Moses, John Palmer, Claude Thau, John C Winter
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy; Public Policy
  • A Better Financing Approach for Social Security
    high a price in political inflexibility. In a dynamic society, perhaps it is unrealistic and undesirable ... probably going to happen again and again, since dynamic systems do not 132 SOCIAL SECURITY FINANCING ...

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    • Authors: Francisco Bayo, Hobson Carroll, Milton P Glanz, James C Hickman, Steven F McKay, Robert J Myers, Richard M Rasiej, Kenneth Steiner, Howard Young, A M Niessen
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Social Insurance>Social Security