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  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            Part II: Conclusions
    Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part I: Context
    Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • SEC Objects To Prospective Unlocking Of LTC Reserves
    SEC Objects To Prospective Unlocking Of LTC Reserves Earlier this year, the Securities ... represented the first time that this concept appeared in U.S. accounting literature, the prospec- tive unlocking ...

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    • Authors: Rowen Bell
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Valuation Issues for Statements of Actuarial Opinion
    of confusion about the IBNR, as well as a recent S&P criticism of P&C actuaries. It came out in November ... themselves. You can make a statement or show a table that indicates that if you change those assumptions ...

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    • Authors: John Fritz, Thomas Snook, Rowen Bell
    • Date: May 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting