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  • The Financial Reporter, September 2020, Issue 123
    market risk benefit (MRB) classification as for direct annuitization, death or other insurance features ... under the same guidance as accounting for the direct feature (ASC 944-40-25-41). Deferred Acquisition ...

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    • Authors: Society of Actuaries
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, December 2017, Issue 111
    in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, July 2020, Issue 122
    disclosure into ratings determinations. The NAIC should direct regulators to treat this information as supplemental ... companies with inadequate reserves: the first are “primary” reserving standards tailored to individual classes ...

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    • Authors: Society of Actuaries
    • Date: Jul 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • June 2016 Financial Reporter
    most recently calculated k factor. There are two primary reasons why the amortization schedule would have ... than 5 percent. Bühlmann method can use the direct approximation for- mula for Z provided in VM-20 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2016
    • Publication Name: The Financial Reporter
  • The Financial Reporter, March 2018, Issue 112
    rate and a higher DR. The DR calculated using the direct iteration method (DIM), in addition to the SR ... tablescalcs-tools/research-scenario/. 3 VM-20 Section 4.B (direct iteration method) describes an approach in which ...

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    • Authors: Society of Actuaries
    • Date: Mar 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • The Financial Reporter, March 2020, Issue 120
    Mark Walker and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium that was held ...

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    • Authors: Society of Actuaries
    • Date: Mar 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter - Issue 116, March
    what this article is focused on. However, for direct participation contracts subject to the variable ... U.S. variable annuity (VA) companies—seen as a direct consequence of the com- plexity of the current ...

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    • Authors: Society of Actuaries
    • Date: Apr 2019
    • Publication Name: The Financial Reporter
  • The Financial Reporter, June 2018, Issue 113
    Application of Asset Adequacy Testing to Long- Term Care Insurance Reserves (AG 51)” be incorporated and ... reserving standards for short- term and long- term care policies. Also, there are complexities that are ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, September 2019, Issue 118
    in Sections III, IV and V. Credibility is a primary consideration when analyzing experi- ence data ... new exercise for many practicing actuaries. The primary methods used to set margins are sensitivity testing ...

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    • Authors: Society of Actuaries
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, June 2019, Issue 117
    The Financial Reporter, June 2019, Issue 117 Read the June 2019 edition of The Financial Reporter ... informed interpretations and choices. One of the primary paragraphs in ASU 2018-12 addressing the topic ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
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