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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Financial Reporting Research Scorecard
project planning calls are ongoing. Katie McCarthy IFRS Examines the impact to life insurance financial ... assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are being organized ...- 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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Other Comprehensive Income For Insurance Contracts
contracts, which would be effective under U.S. GAAP and IFRS, respec- tively. For the IASB, this was their second ... 4 2.00% 85 27 113 5 2.00% 81 22 103 6 2.00% 77 17 94 7 2.00% 73 12 86 8 2.00% 69 8 78 9 2.00% 66 ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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Pricing for the Volatility Risk of Traditional Actuarial Risks
Pricing for the Volatility Risk of Traditional Actuarial Risks Measurement of the Volatility Risk of ... page 15 March 2003 | The Financial Reporter | 17 Charles Vinsonhaler, ASA, is a professor at the ...- Authors: Jeyaraj Vadiveloo, Charles I Vinsonhaler
- Date: Mar 2003
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Risk measurement - Finance & Investments