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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, March 2014, Issue 96
    submissions!). This issue is yet another tribute to the care she brings to developing the newsletter. Regarding ... future IASB and FASB accounting direction. Also, I direct your attention to “Development and Use of Stochastically ...

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    • Authors: Society of Actuaries
    • Date: Mar 2014
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • December 2016 edition of The Financial Reporter
    insurer’s domestic state regula- tor will have primary responsibility for monitoring compliance with ... regulatory oversight of PBR? Andy: One of the primary differences between the current statutory reserving ...

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    • Authors: Society of Actuaries
    • Date: Dec 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, Junes 2017, Issue #109
    several areas for which revisions require further primary research. Resources during QIS2 have been earmarked ... refinements from Cycles I/II) Additionally, primary research and steps to support implementa- tion ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Capital - Life Insurance
  • Financial Reporter – Issue No. 83 – December 2010
    IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers By Laura ... same manner as direct contracts by a direct insurer. Reinsurance assets held by a direct writ- er are ...

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    • Authors: Society of Actuaries
    • Date: Dec 2010
    • Publication Name: The Financial Reporter
  • Full Issue Financial Reporter Issue 102
    significant impact in the presence of the GLWB. Care must be taken in inter- preting these data for VAs ... higher than the cor- responding rates in Exhibit 3. Care must be taken in modeling contracts in this benefit ...

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    • Authors: Society of Actuaries
    • Date: Sep 2015
    • Publication Name: The Financial Reporter
  • The Financial Reporter, ISSUE 87, DECEMBER 2011
    by the IASB and the FASB. In addition to these primary objectives, the section council aims to expand ... sensiTiViTY 1 (DiRecT Gain, ReinsuRance Gain) To illustrate the scenario of a direct gain and a reinsurance ...

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    • Authors: Society of Actuaries
    • Date: Dec 2011
    • Publication Name: The Financial Reporter
  • The Financial Reporter – Issue No. 51 – September 2008
    regarding prospective unlocking of long-term care reserves. Rowen Bell 28 From Those Wonderful ... of the project and will hire a research team to direct the project. A number of Actuarial Task Forces ...

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    • Authors: Society of Actuaries
    • Date: Sep 2008
    • Publication Name: The Financial Reporter
  • 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, September 2017, Issue 110
    case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • 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
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