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Fair Value for Variable Annuity Guarantees
Fair Value for Variable Annuity Guarantees Update on FASB's tentative decision to require fair value ... value for many variable annuity and variable life guarantees Generally Accepted Accounting Principles;Financial ...- Authors: Leonard Reback
- Date: Dec 2015
- Publication Name: The Financial Reporter
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FASB Update - Q4 2015
FASB Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration ... Accounting;DAC;Assumptions;Discount rate;Fair value;Variable annuity guarantee;Own credit 6442467208 3/1/2016 12:00:00 ...- Authors: Leonard Reback
- Date: Mar 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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Potential Implications of IASB's Preliminary Views on Insurance Contracts
Potential Implications of IASB's Preliminary Views on Insurance Contracts Discusses some of the ...- Authors: Leonard Reback
- Date: Dec 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Can A Written Option Ever Be An Asset To The Option Writer?
Can A Written Option Ever Be An Asset To The Option Writer? Feature article discussing the possibility of written ... possibility of written options being an asset. Mortality risk; 9302 3/1/2010 12:00:00 AM ...- Authors: Leonard Reback
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Life Insurance
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Other Comprehensive Income For Insurance Contracts
Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and ... Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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FASB Update
FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts ...- Authors: Leonard Reback
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 ... ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for targeted improvements ...- Authors: Leonard Reback
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting ... measurement basis. This article reviews the IASB’s discussion paper on insurance valuation and the American ...- Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value 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 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