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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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GAAP Issues
GAAP Issues This session 60OF of the 2004 Valuation Actuary Symposium open forum addresses ... issues of interest to actuaries in the application of U.S. GAAP. Experts in the application of GAAP to life ...- Authors: Craig Reynolds, David C Scheinerman, Darryl Wagner
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance
issued ASU 2018-12 that revises key elements of the U.S. GAAP measurement models and disclosure requirements ... IFRS 17 may potentially be deferred by a year). U.S. insurers that have international parents or subsidiaries ...- Authors: Hui Shan, Alexandre Lemieux, Darryl Wagner
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Global Perspectives>Multinational companies
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Demutualization: Filling the “GAAP” in Accounting
Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in ... February 2000, Issue No. 41. Discount rates=Interest rates;Demutualization;Dividends; 9105 2/1/2000 12:00:00 ...- Authors: Darryl Wagner, Patricia Matson
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Reserves & Sales Inducements under SOP 03-
GAAP Reserves & Sales Inducements under SOP 03- This teaching session at the 2004 ... Long-Duration Contracts and for Separate Accounts. Annuity reserves;Assumptions;Financial Accounting Standards ...- Authors: Robert Frasca, Darryl Wagner, Patricia Matson
- Date: Oct 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Policyholder Dividends
dividends. Currently, several methods are in use in the U.S., with other methods used in the U.K., Canada, and ... been doing. Ken LaSorella is the vice president of U.S. GAAP for SunLife of Canada and in that role he is ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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DAC Accounting for Modifications or Exchanges of In-Force Insurance Contracts Spreadsheets
Average Face Amount 10,000 Year COIs Expected Mortality Rates Expected Credited Rates Expected Lapse Rates ... [b(t-1) + a] x (1 - mortality rate - lapse rate) x (1 + credited rate) c Equals mortality rate x [1,000,000 ...- Authors: Darryl Wagner
- Date: Aug 2007
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]