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IFRS 17 Corner
business CSM as the metric of value added for long-duration business (e.g., Zurich), and other instances ... com. Endnotes [1] Note that I was focused on long-duration business. [2] Allianz—“Group financial results ...- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; 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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IFRS 17 Corner
IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, ... at bruce.rosner@ey.com. Endnotes [1] US GAAP Long Duration Targeted Improvements. [2] That was my summary; ...- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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Interest Rate Interpolation—A Brief Excursion
Interest Rate Interpolation—A Brief Excursion Discount rate curve construction has been a topic ... good reason—it’s very impactful for certain long-duration products. This makes interpolation the less ...- Authors: Bruce Rosner, Maya Perelman
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Modeling & Statistical Methods
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Income Volatility Under LDTI
volatility under Long Duration Targeted Improvements (LDTI) for several key types of long duration contracts ... Zheng The Financial Reporter, February 2021 Long-duration targeted improvements (LDTI), also known as ...- 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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Discount Rates in US GAAP Targeted Improvements
revised the treatment of discount rates for long-duration insur- ance contracts. In some ways, the new ... Targeted Improvements to the Accounting for Long-Duration Contracts, and explore where there may be ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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Earnings Emergence Insurance Accounting under Multiple Financial Reporting Bases-July 2018
and targeted improvements to U.S. GAAP for long-duration insurance contracts are nearing adoption by ... including proposed targeted improvements for long-duration contracts The reader is encouraged to refer ...- Authors: Keith Bucich, Robert Frasca, Bruce Rosner
- Date: Dec 2018
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IASB Insurance Contracts Earnings Emergence Report
MedSupp plans only, which are accounted as long-duration FAS 60 contracts under current GAAP, and would ... Baseline Projection US GAAP Valuation • Long-duration SFAS60 contract • Reserves are calculated ...- 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