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Volatility From FASB Changes to Traditional Liabilities (Part 3)
Bt+u = The assumed benefit payment (including any expenses impacting the reserve) at time t+u, as ... measured at time t GPt+u= The assumed gross premium to be received at time t+u, as measured at time ...- Authors: Leonard Reback
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Calculating Liquidity Premiums for Insurance Contracts
(as in a universal life contract or deferred annuity) or implicit in the premium or dividend (as in ... SPDA’s relative illiquid- ity. A life payout annuity is even less liquid than an SPDA, since there ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Volatility From FASB Changes to Traditional Liabilities (Part 2)
accounting for long-du-ration insurance contracts under U.S. GAAP that will generally become effective in 2021 ... volatility in the reserves than occurs under current U.S. GAAP. The first article in this series (Financial ...- Authors: Leonard Reback
- Date: Jun 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting