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fr-2016-iss-104-cassidy-kim-gray
regulatory or tax com- pliance. Sales of Fixed Indexed Annuity (FIA) products have in-creased rapidly over the ... leads to many unique valuation situations for which U.S. GAAP is not prescriptive. While for deferred annuities ...- Authors: Emily Cassidy, Hye-Jin Kim, Laura S Gray
- Date: Mar 2016
- Publication Name: The Financial Reporter
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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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Challenges to Consider Upon IFRS 17 Adoption
Challenges to Consider Upon IFRS 17 Adoption This article provides an summary of the new IFRS 17 ... TRANSITION Unlike some valuation bases, such as U.S. principle-based re- serving (PBR), IFRS 17 is a ...- Authors: Michael Beck, Gavin Stewart, Laura S Gray
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]