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Introduction to Credit Risk Exposure of Life Insurers
Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory ... accounting treatment of common credit risk exposures of life insurers but does not cover all aspects of non-statutory ...- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; 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]
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Income Volatility Under LDTI
Results at a Glance For traditional life, limited pay and universal life (UL) types of products, and products ... Selected Variances Traditional Life Under current GAAP, traditional life products follow the guidance in ...
- 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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Shouldering The Cost Of Employee Stock Options
Bulletin 107 (SAB 107), require firms to estimate and report the cost of the stock option grants. The new rules ... and Abroad According to the National Compensation Survey conducted in the United States in March 2003, 8 ...
- Authors: Viktor Mirkin, Jeffrey Green
- Date: Feb 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Financial Reporting Research Update
principle-based reserves. A project oversight group is being formed and the RFP will come out soon ... CURRENTLY IN PROCESS … Nested Modeling—A company survey on the use of nested stochas- tic modeling and ...- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- 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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IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers ... Insurance Products Primary Concerns Expressed By Life Insurers Discusses the top concerns of U.S. insurers ...- Authors: Richard H Browne, Laura J Hay, John Dieck
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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FASB Discussion Memorandum - An Update
interest on any unfunded liability; whereas another group said there was certainly an expense factor related ... that would tie the amortization period to the work life of indi- viduals and would be related to a specific ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Developments in Financial Reporting
Errol Cramer, who is senior actuary at Allstate Life. Errol is AUstate's appointed actuary and handles ... particular interest to me and I hope to the rest of the group here. As I am the appointed actuary for Prudential ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Regulatory Update
Regulatory Update Describes the changes in insurance regulation on both an international and ... reserves;Generally Accepted Accounting Principles=GAAP;life reinsurance 6442457352 8/1/2014 12:00:00 AM ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: 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; Public Policy
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GAAP Issues
quarter, we load actual results for interest, mortality, surrender charge, and expense into the valuation ... spread them. Second, most companies (75 % by one survey) did not include capital gains and losses in their ...- Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Topics in Financial Reporting
forces have had upon statutory accounting for the life and health industry. I will discuss pro- posed changes ... and fortunately for the life insurance industry, only 43 of them covered the life blank. I am going to outline ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting