1
-
7
of
7
results (0.59 seconds)
Sort By:
-
Income Volatility Under LDTI
influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain ... influence income volatility. We show how a company’s management reporting can be adapted to help explain ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
-
Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
are a large number of Indirect Par products in the U.S. and Canada, as well as in Asia. We will focus on ... variable universal life and variable annuities in the U.S., as well as segregated fund products in Canada, ...
- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
-
Accounting Change for Variable Annuities With Implications on Hedging
change is on the way. The standard setters for U.S. statutory, US GAAP, and IFRS reporting are all ... there is a split in the treatment of variable annuity riders. Guaranteed minimum death benefits, income ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; 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
-
Discount Rates in US GAAP Targeted Improvements
Bruce Rosner and Vincent Carrier-Cote With the new U.S. generally accepted accounting prin-ciples (GAAP) ... earlier, the ASU was written primarily with the U.S. market in mind, leaving some room for interpretation ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
-
IFRS 17 Corner
IFRS 17 or LDTI. It’s a bit of a fool’s game to actually answer the question, but it’s nonetheless interesting ... purer approach. LDTI uses the single A curve (as it’s widely interpreted), prioritizing a high degree of ...
- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
-
IFRS 17 Corner
income. In the comparatives between IFRS 4 and 17, it’s generally easier to understand where the IFRS 17 income ... estimate liability (BEL). It’s very difficult to boil down into a metric that’s comparable across companies ...
- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
-
Interest Rate Interpolation—A Brief Excursion
the last liquid point. This is for good reason—it’s very impactful for certain long-duration products ... methods shown below are adapted from Hagan and West’s paper, which can be referenced for further technical ...
- Authors: Bruce Rosner, Maya Perelman
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Modeling & Statistical Methods