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Margins in Medical Claim Liabilities under Future Accounting Models
Accounting Models Rowen B. Bell, FSA, MAAA Health Care Service Corporation 300 E. Randolph Street Chicago ... insurance coverages for which morbidity is the primary risk. Because this article is intended to narrowly ...- Authors: Rowen Bell
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Health & Disability>Health insurance
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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 ...- 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]
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An Approach for Measurement of the Fair Value of Insurance Contracts
participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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No-See-Ums (Part 2)
the adjustment, the board concluded that all the direct effects of the change should be recognized in ... will draft guidance on the precise meaning of “direct effect.” For contracts accounted for using the ...- Authors: Henry Siegel
- Date: Mar 2017
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]