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GAAP Accounting for Equity-Indexed Products
GAAP Accounting for Equity-Indexed Products 1998 Valuation Actuary Symposium. The speakers provided an overview of the GAAP accounting prior to SFAS 133, an example of that guidance and how ...- Authors: Cherri R Divin, James P Greaton, Michael Hughes
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Equity-Indexed Annuities EIAs: Accounting, Reserving, and Investment Strategy
Equity-Indexed Annuities EIAs: Accounting, Reserving, and Investment Strategy In session 70PD of the Montreal Spring Meeting panelists discuss tax, statutory, and GAAP accounting issues relating ...- Authors: James P Greaton, Edward Robbins, Joseph M Rafson, Mark S Tenney
- Date: Jun 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting
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Fixed Indexed Annuity Fair Value Quantification and Valuation
Fixed Indexed Annuity Fair Value Quantification and Valuation In this article, a numerical comparison of two commonly used FIA valuation methodologies is conducted to help insurers decide on the ...- Authors: Tao Wang ASA,MAAA , Peter M Phillips
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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An Alternative Option-Based Approach to Calculating MRBs
An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification for benefits within ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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Equity-Indexed Product Management
Equity-Indexed Product Management 1998 Valuation Actuary Symposium. The panelists discussed product design of Equity Indexed products, interest crediting strategies, investment risks, hedging ...- Authors: Michael J Hambro, Jean-François Poulin, Craig Fowler
- Date: Jan 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy