1
-
6
of
6
results (0.49 seconds)
Sort By:
-
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]
-
The Financial Reporter
The Financial Reporter Full version of The Financial Reporter, Number 41, February 2000. 25553 2/1/2000 12:00:00 AM ... Financial Reporter, Number 41, February 2000. 25553 2/1/2000 12:00:00 AM ...- Authors: Robert A Brown, Anson Glacy, Larry M Gorski, R Thomas Herget, G Mitchell, Thomas Nace, Edward Robbins, Raymond Ted Schlude, Darryl Wagner, Michelle Chong Tai-Bell, Patricia Matson
- Date: Feb 2000
- Publication Name: The Financial Reporter
-
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]
-
IFRS 17 Risk Adjustment – Insights from a Practical Example
scenario. • 30-year projection period. • Lapse and mortality assumptions were set based on an insur- ance company’s ... Adjustment (No Investment Component) deferred annuity) and minimized when there is little or no investment ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
-
Residual Margin Recalibration Under The IASB Exposure Draft
Assumptions Best Estimate Value Investment Yield 6% Mortality 75% 2001 CSO Lapse 5% annually Non Commission ... sensitivity run. Therefore, investment income in the mortality shock scenario presented later remains unchanged ...- Authors: Darryl Wagner, Albert Li, Andy Ferris
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
-
Reinsurance Considerations in Developing an Insurance Accounting Standard
insurance contracts By Leonard J. Reback 16 U.S. ORSA Developments By Seong-min Eom 21 pBA Corner ... Best Estimate Value Investment Yield 6 percent Mortality 75 percent 2001 CSO Lapse 5 percent annually ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance