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A Review of Root Cause in Insurer Insolvencies
liability; Life & Annuity, Health including long- term care (LTC); and Health cooperatives. Figure 1 Number ... circumstances. Some insurer insolvencies point to one primary causal driver, such as fraud. However, a majority ...- Authors: Veronika Cooper, David Heppen
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Finance & Investments
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IFRS 17 Risk Adjustment – Insights from a Practical Example
earlier recognition of cash flow variability has a direct impact on earnings. Since the release of the IFRS ... indicates that VaR is a point in time estimate. A direct implication of the observation above is that the ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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Discount Rates in US GAAP Targeted Improvements
Discount Rates in US GAAP Targeted Improvements We explore the considerations regarding discount ... informed interpretations and choices. One of the primary paragraphs in ASU 2018-12 addressing the topic ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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A Framework for Managing Surplus
A Framework for Managing Surplus A Framework for Managing Surplus by David N. Becker from The ... and convexities of the various asset classes. But care must be taken so that the duration and convexi- ...- Authors: David N Becker
- Date: May 1999
- Competency: Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments