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Transforming FP&A Practices Post-LDTI and IFRS 17
amidst changes in accounting regimes like USGAAP Long-Duration Targeted Improvements (LDTI) and International ... benchmarks and performance metrics. Due to the long-duration nature of life insurance and annuity products ...- Authors: Vance Forrest , Casey Tan, Sahreen Moti
- Date: May 2024
- Competency: Results-Oriented Solutions
- Publication Name: International News
- Topics: Actuarial Profession
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An Interview Abroad with Valerie Tsang and Jessica Kirkwood
these regulations? Valerie: “LDTI” stands for Long Duration Targeted Improvements. It was issued by the ... and applies to insurance entities that issue long-duration contracts in the US. The standard became effective ...- Authors: Jessica Kirkwood, Valerie Tsang
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Global Perspectives; Life Insurance
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Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers
basis. The capital market does not have enough long duration assets and along with relatively lower interest ... insurers have to either invest overseas for long duration assets or enter into the equity market. The ...- Authors: Jon-Zeu Wu (Jon)
- Date: May 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Finance & Investments; Finance & Investments>Asset liability management; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Chairperson’s Corner
Targeted Improvements to the Accounting of Long-Duration Contracts (LTDI), and the fact that both IFRS ... Targeted Improvements to the Accounting of Long-Duration Contracts (LTDI), and the fact that both IFRS ...- Authors: Carlos Arocha
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Actuarial Profession
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Building Societal Resilience during a Pandemic: Lessons Learned from Covid-19
Just in the recent two years, COVID-19 has demonstrated very impressively that a pandemic ... information uncertainty during a pandemic and its long duration pose particular challenges to management and ...- Authors: Frank Schiller
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Environment
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International Section, Issue 76, February 2019
International Section, Issue 76, February 2019 Read the February 2019 issue of International ... general measurement model, which applies to both long- duration contracts and to the claim reserves for short- ...- Date: Feb 2019
- Publication Name: International News
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IAA Monograph on IFRS 17 Risk Adjustments
IAA Monograph on IFRS 17 Risk Adjustments The IAA has published a textbook-sized monograph ... general measurement model, which applies to both long- duration contracts and to the claim reserves for short- ...- Authors: Douglas Van Dam
- Date: Feb 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Financial Reporting & Accounting
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Why Japanese Life Insurers Are Still Surviving In a Zero Interest Rate Since 1995
The main reason is that consumers are buying long duration life in- surance to protect them from longevity ... rate will continue for some years, but this long duration risk can be a great opportunity for insurers ...- Authors: KENICHI NOGAMI
- Date: May 2016
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: International News
- Topics: Enterprise Risk Management>Capital management - ERM; Predictive Analytics
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International News
The main reason is that consumers are buying long duration life in- surance to protect them from longevity ... rate will continue for some years, but this long duration risk can be a great opportunity for insurers ...- Authors: Society of Actuaries
- Date: May 2016
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: International News
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International Section News, April 2005, Issue No. 35
International Section News, April 2005, Issue No. 35 Full Version of International Section ... supplementary GAAP guidance for nontraditional long-duration contracts. Vince covered the basic principles ...- Authors: Stephen Ainsworth, Application Administrator, Richard J Geisler, R Thomas Herget, William R Horbatt, Catherine Denise Lyn, John Robinson, Marc Slutzky, Vincent Y Y Tsang, Michael Gabon, Marcia M Tam-Marks, Mike Leung, Ronora Stryker, Scott Odierno, Martha Sikaras, Maria Torres, Ghislaine Royer, Guo Dan
- Date: Apr 2005
- Publication Name: International News
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Malaysia Update
Malaysia Update Update on the actuarial profession in Malaysia where the current major concern ... supplementary GAAP guidance for nontraditional long-duration contracts. Vince covered the basic principles ...- Authors: Scott Odierno
- Date: Apr 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
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IAJ Expresses Gratitude toward SOA
IAJ Expresses Gratitude toward SOA This newsletter contains several articles: The Institute ... supplementary GAAP guidance for nontraditional long-duration contracts. Vince covered the basic principles ...- Authors: R Thomas Herget, Vincent Y Y Tsang, Martha Sikaras, Maria Torres
- Date: Apr 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Global Perspectives
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International Section News, October 2004, Issue No. 34
Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses ... Enterprises and by Insurance Enterprises for Certain Long- Duration Participating Contracts issued in 1995, both ...- Authors: R Thomas Herget, William R Horbatt, Jose Luis Berrios-Martin, Ronora Stryker, Chi Hong An, Dominique Lebel, Valerie Lopez, James Makin
- Date: Oct 2004
- Publication Name: International News
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Deferred Bonus Reserves
Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses ... Enterprises and by Insurance Enterprises for Certain Long- Duration Participating Contracts issued in 1995, both ...- Authors: William R Horbatt, C Daniel Stubbs
- Date: Oct 2004
- Publication Name: International News
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Deferred Bonus Reserves
Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses ... Enterprises and by Insurance Enterprises for Certain Long- Duration Participating Contracts issued in 1995, both ...- Authors: William R Horbatt, C Daniel Stubbs
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Global Perspectives
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International Section News, February 2003, Issue No. 29
accounting standard. Contracts are normally long duration and terms are normally fixed, both in terms ... and the carrying amount. Applying this to long-duration contracts subject to SFAS 97–Investment Contracts ...- Authors: Frank Buck, Michael Cohen, Marina Adelsky, Shumei R Kuo, Jim Toole, John W Law, Carol Zhang, James Makin
- Date: Feb 2003
- Publication Name: International News
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Adopting U.S. GAAP Accounting for Pre-Need Plans
accounting standard. Contracts are normally long duration and terms are normally fixed, both in terms ... and the carrying amount. Applying this to long-duration contracts subject to SFAS 97–Investment Contracts ...- Authors: Frank Buck
- Date: Feb 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: International News
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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International Section News, August 2002, Issue No. 28
Reporting by Insurance Enterprises for Certain Long- Duration Contracts and for Realised Gains and Losses ... Enterprises and by Insurance Enterprises for Certain Long- Duration Participating Contracts. SFAS 120 is supported ...- Authors: Réjean S Besner, Dan Spafford, Michael Sze, Anthony Willemin, Yiji S Starr, Jorge Noronha, Philip H Simpson
- Date: Aug 2002
- Publication Name: International News
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Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
Reporting by Insurance Enterprises for Certain Long- Duration Contracts and for Realised Gains and Losses ... Enterprises and by Insurance Enterprises for Certain Long- Duration Participating Contracts. SFAS 120 is supported ...- Authors: Donovan North
- Date: Aug 2002
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance