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Purchase GAAP for Equity-Indexed Annuities
derivatives at issue. This guidance is very helpful for direct writers because the basis of the hybrid contract ... being comparable with the practice used by the direct writer, reinsurance premium can be used as the ...- 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]
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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
inducements. (I) REINSURANCE Besides affecting direct issuers of non- traditional LDC, SOP 03-1 also ... following reasons: • The ceding enterprise is the primary par ty r e spons ib l e f o r p rov id ing mortality ...- 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
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The Financial Reporter, Issue No. 56, February 2004
inducements. (I) REINSURANCE Besides affecting direct issuers of non- traditional LDC, SOP 03-1 also ... following reasons: • The ceding enterprise is the primary par ty r e spons ib l e f o r p rov id ing mortality ...- Authors: Jerry Enoch, Mark Freedman, David C Heavilin, Vincent Y Y Tsang, William Sayre, Ludovic Antony
- Date: Feb 2004
- Publication Name: The Financial Reporter
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Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective
acquired company may set up units of account on direct business based on combinations of group of contracts ... assumed business should be treated the same as the direct issues such that the Chi- na-GAAP reserve after ...- Authors: Vincent Y Y Tsang, Zhenping Fu
- Date: Jan 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I
acquired company may set up units of account on direct business based on combinations of group of contracts ... assumed business should be treated the same as the direct issues such that the Chi- na-GAAP reserve after ...- Authors: Vincent Y Y Tsang, Zhenping Fu
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective ... or exceeds 1 percent (not 5 percent as used for direct business), the reinsurance policy is qualified ...- 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]
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Purchase Accounting for Insurance Business Combination
Purchase Accounting for Insurance Business Combination The article discusses practical PGAAP ... or exceeds 1 percent (not 5 percent as used for direct business), the reinsurance pol- icy is qualified ...- 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]
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Rethinking Embedded Value: The Stochastic Modeling Revolution
Rethinking Embedded Value: The Stochastic Modeling Revolution A discussion of the use of stochastic ... a business classification consistent with the primary statements. >> Table 1 Summary of the 12 Principles ...- Authors: Carol A Marler, Vincent Y Y Tsang
- Date: Dec 2004
- 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: Finance & Investments>Embedded value; Financial Reporting & Accounting