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  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
    Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar ... a high-level summary of the Market Risk Benefit volatility that a focus group of companies incurred and ...

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    • Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
    • Date: Nov 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mind the GAAP and Non-GAAP
    Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang ... Zhang and Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention placed ...

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    • Authors: Robert E Winawer
    • Date: Sep 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Targeted Improvements—Traditional Contract Analytics
    Contract Analytics Presentation of formulas for measuring the effects of experience variances and assumption ... on traditional contract DAC and benefit reserves under GAAP targeted improvements (ASU 2018-12). Deferred ...

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    • Authors: Steven Malerich, Robert E Winawer, Rebecca B Scotchie
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Session 66: Statutory and GAAP Valuation and Regulatory Update
    and Regulatory Update The presenters at this session will provide an overview of recent developments in ... to life and annuity products as well as IFRS and the global insurance capital standard. Regulatory Update ...

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    • Authors: Jason Kehrberg, Eve-Simone Pastor, Robert E Winawer
    • Date: May 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Targeted Improvements Resources
    Targeted Improvements Resources List of resources on GAAP Targeted Improvements (GTI) 6/18/2019 12:00:00 ...

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    • Authors: Robert E Winawer
    • Date: Jun 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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