1
-
10
of
18
results (0.53 seconds)
Sort By:
-
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary ...- Authors: Steven Malerich
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Revisiting FAS 97’s Management Potential
Revisiting FAS 97’s Management Potential This article discusses the adoption of the AICPA Statement ...- Authors: Steven Malerich
- Date: Jun 2008
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
-
Accounting for Ceded Reinsurance Under LDTI—Constraints
accounting for traditional contract liabilities under GAAP’s Targeted Improvements to the Accounting for Long-Duration ... cash outflow of a direct benefit to the extent it’s reinsured. When the liability for future policy benefits ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
-
Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Malerich The Financial Reporter, April 2021 Author’s note: This is the fourth in a series of articles looking ... looking at accounting for ceded reinsurance under GAAP’s Targeted Improvements to the Accounting for Long-Duration ...
- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
-
GAAP Targeted Improvements—Illustrated Term Insurance Earnings
decision-making pro-cess for targeted improvements to U.S. GAAP for long-duration insurance contracts, the ... expected under original best estimate assumptions. Table 1 Expected Income Statement Current Improved Difference ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
-
GAAP Targeted Improvements—Unlocking Persistency
that noise. Both articles examined effects when mortality devi- ates from the original valuation assumption ... assumption. In contrast to earlier illustrations of mortality, persistent lapse variances and the eventual ...- Authors: Steven Malerich
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
GAAP Targeted Improvements: Unlocking 2.0
Figure 2 adds the extrapolated adjustment to Figure 1’s term insurance illustration. Rather than drifting ... Statements Prepared in Accordance with U.S. GAAP ASOP 10’s section 3.3 (Best Estimate Assumptions) says ...- Authors: Steven Malerich
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
Targeted Improvements—Illustrated Universal Life Earnings
combination of aggregate COI rates and a select mortality assumption causes in- surance margins to decrease ... benefit (GMxB) guaran- tees embedded in variable annuity contracts clearly fall under this definition.- Authors: Steven Malerich
- Date: Jun 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
-
GAAP Targeted Opportunity
old problem in a new way. TRUE UP FOR ACTUAL MORTALITY EXPERIENCE Figure 1 shows quarterly income for ... experience is performed only once each year and the mortality assumption is changed at the beginning of year ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
-
Introducing a New Practice Note on Purchase GAAP Accounting
also dealing with business combinations subject to U.S. statutory accounting and tax laws, and that such ... practice note includes significant refer- ence to U.S. statutory and tax accounting, beginning with the ...- Authors: Steven Malerich
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]