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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies ... public companies are going live with US GAAP Long Duration Targeted Improvements (LDTI). Private and mutual ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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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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Recent Motivations in Life Insurance Mergers and Acquisitions
Businesses across the board have been drastically impacted by the effects of COVID-19 over ... Financial Reporting Standards 17 (IFRS 17) and long-duration targeted improvements (LDTI) have changed the ...- Authors: Zeeshan Rehmani, David Alison FSA (David), Baudouin Richier
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Life Insurance
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VM-31 - Modifications and findings for 2020 PBR reports
VM-31 - Modifications and findings for 2020 PBR reports This article summarizes the key ... corporate governance frameworks, and even the new long duration targeted improvement (LDTI) disclosures. While ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
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Implementation and Modeling Emerging Practices for Life PBR
Implementation and Modeling Emerging Practices for Life PBR Mandatory implementation ... counting Standards Board targeted improvements for long duration contracts, variable annuity reform, IFRS updates) ...- Authors: Simon Gervais , Kevin Carr, Haley Christine Jeorgesen , Chris Whitney
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Term life; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Modeling & Statistical Methods
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LDTI Implementations: Lessons Learned
LDTI Implementations: Lessons Learned This article summarizes five key lessons we have learned ... data and systems implementation transition. Long-duration targeted Improvements, US GAAP, FASB 9/13/2019 ...- Authors: Hye-Jin Kim, Mark Sorensen
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Life Insurance; Technology & Applications