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  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored
    Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and ... differences in measurement requirements between IFRS 17 and LDTI, leveraging a term insurance example to ...

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    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Unlocking of Traditional Contract Assumptions
    Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities ... Editor:Question from a Reader Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable ...

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    • Authors: Steven Malerich
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Embedded Risk in Settlement Options on Older Life and Annuity Contracts
    built into those annuity factors. The charts on page 17 demonstrate consis- tent mortality improvement from ... Table. November 2003 | The Financial Reporter | 17 rates. During the 1960s, the 10-year Treasury ...

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    • Authors: John Ladley, Kenneth Beck
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Mortality Fluctuation Reserve And GAAP Accounting
    Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation ... Meetings I Oct. 7 to 9, Conference of Actuaries Oct. 17-18, Canadian Institute of in Public Practice, Montreal ...

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    • Authors: Society of Actuaries
    • Date: Sep 1974
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • The Natural Reserve Concept and Life Insurance Earnings
    4* Col. 1" Col. 8* Col. 10" Col. 12" Col. 15" Col. 17" Col. 19" * Appendix C column references. NATURAL ... previously cited in this paper (see cols. 16 and 17 of Appendix C). Column/.--Earnings demonstrated ...

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    • Authors: Joe B Pharr
    • Date: May 1971
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance