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VA GAAP Reserving Practices—Survey Highlights
summarizes the results of the survey covering industry practices relating to the valuation of variable ... variable annuities under FAS 133/157 including implied volatility parameters used in the FAS 133/157 liability ...- 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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Brexit - What does it mean for U.S. insurers?
Following the referendum in the UK on June 23 the UK is likely to leave the EU in the near future. While ... While the terms of this separation will not be known for many months, this article aims to explore the possible ...- 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
Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation considerations ... Improvements. Many of the practical considerations are common to both implementations and will also be of interest ...- 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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PBR Reporting Requirements
PBR Reporting Requirements This article discusses reporting requirements under PBR, ... Requirements This article discusses reporting requirements under PBR, including what will be required for companies ...- Authors: Aisling Metcalfe, Constance Newby
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting