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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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fr-2016-iss-104-cassidy-kim-gray
Article from The Financial Reporter March 2016 Issue 104 MARCH 2016 THE FINANCIAL REPORTER ... Nicole Kim and Laura Gray The views expressed in this article are those of the survey participants (on ...- Authors: Emily Cassidy, Hye-Jin Kim, Laura S Gray
- Date: Mar 2016
- Publication Name: The Financial Reporter
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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 standard and some of the challenges that companies should ...- 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]