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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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Financial Reporting Research Update
Financial Reporter, November 2022 Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium that was held in ...- Authors: Ronora Stryker, Eric Chen
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring ... reinsurance. Framework Formulas To measure the direct liability before flooring: To measure the net liability ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: 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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Financial Reporting Research Update
Financial Reporter, January 2024 Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement, and health care systems. It involves a symposium that was held in ...- Authors: Ronora Stryker
- Date: Jan 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
Financial Reporter, November 2021 Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement, and health care systems. It involves a symposium that was held in ...- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Adjusted (Non-GAAP) Earnings Under LDTI
the core business functions. It represents the primary activities that the company must successfully execute ... earnings for disability income (DI) and long-term care (LTC) writers. Several large life writers experienced ...- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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December 2016 edition of The Financial Reporter
insurer’s domestic state regula- tor will have primary responsibility for monitoring compliance with ... regulatory oversight of PBR? Andy: One of the primary differences between the current statutory reserving ...- Authors: Society of Actuaries
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
Mark Walker and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium which was held ...- Authors: Mark A Walker, Ronora Stryker
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting