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Brexit - What does it mean for U.S. insurers?
Brexit - What does it mean for U.S. insurers? Following the referendum in the UK on June 23 the UK is ...- Authors: Aisling Metcalfe, Michael Christopher Beck
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
report in certain jurisdictions under IFRS, or U.S. subsidiaries of multi-national insurers located ... and detailed enough to meet the requirements for U.S. and international reporting bases. This will avoid ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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VA GAAP Reserving Practices—Survey Highlights
Most companies use the LIBOR swap curve or the U.S. Treasury curve for the risk-free rate curve in ... margins to reflect uncertainties are surren- ders, mortality and GMxB utilization. Also, a significant majori- ...- Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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PBR Reporting Requirements
adherence to prescribed language, in the form of a table of “key indicators” where deviations from prescribed ... new column in the asset adequacy tested amounts table, for principle-based reserves. Appointed actuaries ...- Authors: Aisling Metcalfe, Constance Newby
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting