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  • Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    accounting of liabilities for term life and long term care insurance contracts to examine the effect on certain ... Reporting Standards=IFRS;Life reserves;Long-term care insurance=LTCI;Term life=Annual renewable term=Yearly ...

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    • Authors: Sam Gutterman, Randy Tillis
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    Medicare Supplement Health Insurance 3.8. Long-Term Care Insurance 4. Observations 4.1. Unbundling ... claim liability is not considered. o Long term care insurance. These contracts provide various assisted ...

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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]