1 - 10 of 22 results (0.88 seconds)
Sort By:
  • 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 ...

    View Description

    • 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
  • 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 ...

    View Description

    • Authors: Society of Actuaries
    • Date: Mar 2014
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • 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 ...

    View Description

    • Authors: Society of Actuaries
    • Date: Dec 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • 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 ...

    View Description

    • Authors: Society of Actuaries
    • Date: Dec 2013
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • European CFO Embedded Value Guidelines
    information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...

    View Description

    • Authors: William R Horbatt
    • Date: Dec 2004
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
  • An Update on International Accounting Standards for Insurance
    these develop- ments. The IAA now serves as the primary voice of the actuarial profession on international ... contracts where payment is in services (e.g., managed care organizations), and a number of other types of ...

    View Description

    • Authors: Bruce Moore
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Home Stretch
    fixed-fee service contracts that have as their primary purpose the provision of services. The boards ... related to successful acquisition efforts; and b) direct costs that are related to the acquisition of a ...

    View Description

    • Authors: Henry Siegel
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Actuarial Aspects of SOX 404
    whether the processes are con- nected with the direct production of financial results. Some have also ... taking corrective action As the PCOAB stated, “the primary benefit of an effective internal control structure… ...

    View Description

    • Authors: Richard H Browne, Laura J Hay
    • Date: Dec 2004
    • Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
  • Financial reporting September, 2016
    reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...

    View Description

    • Authors: Society of Actuaries
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Blazing the Path for a Unified Valuation System
    and uncertainties across product lines, between primary and secondary benefits, and in reserving for multiple ... product, a group major medical block and a long-term care product. The term life example was presented at ...

    View Description

    • Authors: David Sandberg
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting