Refine your search
1 - 10 of 17 results (0.41 seconds)
Sort By:
  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting ...

    View Description

    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    abrupt reserve increases (particularly for long-term care and structured settlements).[2] Under LDTI, traditional ... deviation. [2] “Interest rate related” long-term care and structured settlement loss recognition events ...

    View Description

    • Authors: Dustin Baran-Plotkin, Kevin Desmond
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Reinsurance News, August 2014, Issue 79
    After all, the economy was slowly coming back and direct life insurance sales had been stable the past few ... Holdings, for $1.8 billion. This is CPPIB’s first direct investment in the insurance sector. Annual Percentage ...

    View Description

    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    practice areas: life & annuity, health and long-term care (LTC). Each practice area has a separate page containing ... health page covers topics related to the Affordable Care Act (ACA) including pricing and risk adjust- ment ...

    View Description

    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    example, amounts an employer spends for a health care plan for its employees is completely excluded from ... another IRA. In the plan world, a “direct” rollover refers to a direct trustee- to- trustee transfer. An ...

    View Description

    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; 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>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, September 2017, Issue 110
    case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...

    View Description

    • Authors: Society of Actuaries
    • Date: Sep 2017
    • 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
  • Regulatory Update
    proposed that will have great impor- tance to both direct writers and reinsurers alike. High on the list ... reserves calculated using the Actuarial Method (“Primary Assets”) would be cash and SVO listed securities ...

    View Description

    • 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
  • Where Have All The Earnings Gone?
    before a Congressional Committee Panel on Medical Care Costs and the Impact of Health Insurance thereon ... medical economists who, in the early 1950's, had primary responsi- bility for the development of the cost ...

    View Description

    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner
    in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...

    View Description

    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...

    View Description

    • Authors: James S Hawke, Ronora Stryker
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting