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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
its recovery. It created a unique challenge for mortality/longevity assumption setting for current death ... Market Change MRB is the fair value of a company’s contractual obligations to protect policyholders against ...- 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]
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
contract should not be grouped with a deferred annuity contract for the purposes of measurement. Both ... for projected cash surrender value on a deferred annuity, for which the projected cash surrender value is ...
- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life