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IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses ...- Authors: Richard H Browne, Laura J Hay, John Dieck
- Date: Dec 2010
- 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]
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Reinsurance Codification
Newsletter May 1999 – Issue No. 13 T he primary codification documents covering life and health ... reinsurance model reg- ulation is the incorpo- ration by direct refer- ence of the GAAP accounting’s FAS 113 provision ...- Authors: Richard H Browne
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Reinsurance>Financial reporting for reinsurance
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The Financial Reporter
effectively amends SFAS 5, replacing it as the primary source of guidance for accounting for uncertain- ... set of assumptions is unclear (again, usually a direct reflec- tion of the statutory reserve ambiguity) ...- Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
- Date: Mar 2007
- Publication Name: The Financial Reporter
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Small Talk Newsletter, May 1999, Issue No. 13
This hotly argued rec- ommendation will have a direct impact on the bottom line and give rise to addi- ... complacency. Corporate law typically imposes standards of care on the company’s managers and directors which could ...- Authors: Richard H Browne, Cherri R Divin, Norman E Hill, Mike Lombardi, James Thompson, Scott J Cipinko, Cecilia Green, Jacqueline Bitowt, Thomas F Streiff, Ara C Trembly
- Date: May 1999
- Publication Name: Small Talk
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The Financial Reporter
wonders why _____ was not mentioned as one of the primary topics of the meeting, I have several responses ... withheld liability” equal to the loan balance: Direct Writer Assets Liabilities Invested Assets Reserve ...- Authors: Richard H Browne, Jerry Enoch, Donna Claire, Max Rudolph, Vincent Y Y Tsang, Larry Warren, John F Bevacqua, Douglas Robbins
- Date: Jun 2003
- Publication Name: The Financial Reporter
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The Financial Reporter
information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...- Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
- Date: Dec 2004
- Publication Name: The Financial Reporter
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The Financial Reporter
than to hold assets that are primarily for the direct or indirect benefit or use of the insurer or its ... an answer. The answer is Section members. If we care, we have to get involved. Learn about the issues ...- Authors: Richard H Browne, Stanton L Cole, Larry M Gorski, Mike Lombardi, Thomas Nace, Kevin E Palmer, Shirley Hwei-Chung Shao, Barry L Shemin, S Michael McLaughlin
- Date: Sep 2000
- Publication Name: The Financial Reporter
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Actuarial Aspects of SOX 404
whether the processes are con- nected with the direct production of financial results. Some have also ... taking corrective action As the PCOAB stated, “the primary benefit of an effective internal control structure… ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
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Reinsurance News, July 2003, Electronic Issue
r i o d . In summary, each company will need to care- fully evaluate DIG Issue B19 and paragraphs 12 ... to further consider the creditworthiness of the direct writer seeking r e i n s u r a n c e, but they ...- Authors: Richard H Browne, Rebecca Wang, Tara J P Hansen
- Date: Jul 2003
- Publication Name: Reinsurance News
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The Financial Reporter
case, the difference between accounting for the direct contract and the ceded contract under different ... insurance company could elect to account for both the direct universal life contract and the ceded reinsurance ...- Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
- Date: Dec 2006
- Publication Name: The Financial Reporter