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IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses ...- Authors: Richard H Browne, Laura J Hay, John Dieck
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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What Is Enterprise Risk Management, and Why Should Financial Reporting Actuaries Care?
What Is Enterprise Risk Management, and Why Should Financial Reporting Actuaries Care? ... Management, and Why Should Financial Reporting Actuaries Care? Discussion of what is included within the scope ...- Authors: Carol A Marler
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Finance & Investments>Risk measurement - Finance & Investments
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PBA Corner
PBA Corner Article discussing an alternative method to calculate the PBA deterministic reserve ... calculate the PBA deterministic reserve called the “Direct Iteration” method. assumptions;principles-based ...- Authors: Karen Rudolph
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Pensions & Retirement>Assumptions and methods
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Financial Reporting Research Update
Financial Reporting Research Update Research is a primary mission of the Financial Reporting Section and ...- Authors: David C Armstrong, Ronora Stryker
- Date: Mar 2018
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
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Financial Reporting Research Scorecard
Financial Reporting Research Scorecard Research is a primary mission of the Financial Reporting Section and ...- Authors: Samuel Keller, Ronora Stryker
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
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Financial Reporting Research Scorecard
Financial Reporting Research Scorecard Research is a primary mission of the Financial Reporting Section and ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Measuring Impact of Reinsurance on Earnings under IFRS 17
stable and predictable earning trajectory becomes a primary focus within the industry. However, it’s important ... report reinsurance contracts separately. Similar to direct business, the sources of IFRS 17 earnings for the ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series ... from changes to direct accounting and the existing ties between reinsurance and direct accounting. accounting ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting ...- Authors: Arnold Dicke
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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End to End Assumption Documentation Practices
End to End Assumption Documentation Practices On October 30, 2015, the SOA Assumption Development ... companies were represented in the call, including direct insurers, reinsurers and consulting firms. This ...- Authors: Alexander Zaidlin, Hua Li
- Date: Mar 2016
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Experience Studies & Data