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  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
    These considerations should help inform a company’s strategy related to the business impacted by these ... the evolving nature of insurance products. The Annuity Reserve and Capital Working Group (ARCWG) has developed ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • An Approach For Measurement of the Fair Value of Insurance Contracts
    in a manner similar to that currently used under U.S. GAAP for an investment contract, a Funding Agreement–Backed ... approaches for users of financial statements. In 2000 the Joint Working Group of Standard Setters recommended ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance