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  • GAAP Earnings Emergence: Impact of Assumptions and Practices
    GAAP Earnings Emergence: Impact of Assumptions and Practices This presentation is from session ... September 23-24 in Los Angeles. Noting that under U.S. GAAP, setting assumptions and accounting practices ...

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    • Authors: William M Murphy, Roger W Smith, Vincent Y Y Tsang
    • Date: Sep 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    Practical Considerations for Implementing the New Statement of Position for Long ... Accounts – Accounting standards;Acquisition expenses;Annuity reserves;Assumptions;Coinsurance;Discount rates=Interest ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Purchase GAAP for Equity-Indexed Annuities
    Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities ... Annuities Purchase GAAP for Equity-Indexed Annuities Annuity reserves;Derivatives;Equity-indexed annuities;Financial ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Implications of the AcSEC Statement of Position for Nontraditional Products
    Implications of the AcSEC Statement of Position for Nontraditional Products Panelists at ... life and variable universal life are explored. Annuity reserves;Guaranteed minimum death benefits=GMDB;Life ...

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    • Authors: David Rogers, Vincent Y Y Tsang, Laura J Hay
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
    calculates an insurance risk ratio1 for each non-annuity contract. If the insurance risk ratio at one or ... an insurance contract under China-GAAP. For annuity policies, longevity risks can be significant. Therefore ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: Jun 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Purchase Accounting for Insurance Business Combination
    calculates an insurance risk ratio1 for each non-annuity contract. If the insurance risk ratio at one or ... an insurance contract under China-GAAP. For annuity policies, longevity risks can be significant. Therefore ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: May 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]