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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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The Financial Reporter, September 2020, Issue 123
market risk benefit (MRB) classification as for direct annuitization, death or other insurance features ... under the same guidance as accounting for the direct feature (ASC 944-40-25-41). Deferred Acquisition ...- Authors: Society of Actuaries
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, March 2014, Issue 96
submissions!). This issue is yet another tribute to the care she brings to developing the newsletter. Regarding ... future IASB and FASB accounting direction. Also, I direct your attention to “Development and Use of Stochastically ...- Authors: Society of Actuaries
- Date: Mar 2014
- Competency: Leadership>Professional network leverage
- 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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The Financial Reporter, December 2017, Issue 111
in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...- Authors: Society of Actuaries
- Date: Dec 2018
- 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
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Illuminating the Low Interest Rate Peril
disclosure into ratings determinations. The NAIC should direct regulators to treat this information as supplemental ... companies with inadequate reserves: the first are “primary” reserving standards tailored to individual classes ...- Authors: Aaron Sarfatti
- Date: Jul 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter
management strategies includ- ing actions by both direct writers and reinsurers. MOVING TARGET Another ... practices. The commonly held view is that the primary purpose of the Act is to manage systemic risk ...- Authors: Society of Actuaries
- Date: Dec 2013
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, December 2018, Issue 115
held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting