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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs ... perspective. International Financial Reporting Standards=IFRS;International Accounting Standards Board=IASB;Generally ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Changes to DAC: Some Things You Want to Know About ASU 2010-26
Changes to DAC: Some Things You Want to Know About ASU 2010-26 Feature article discussing ... standard could be worked out under convergence with IFRS, but key stakeholders wanted to complete this work ...- Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance ... Editor:Question from a Reader Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable ...- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Amortizing Acquisition Expenses in Proportion to Premium Revenues
Amortizing Acquisition ... 797 15 . . . . . . 0.790 16 . . . . . . 0.782 17 . . . . . . 0.775 18 . . . . . . 0.769 19 . ... 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 INPUT 110% LAPSE ...- Authors: Mark Evans
- Date: Oct 1988
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance
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Adopting U.S. GAAP Accounting for Pre-Need Plans
failure of several compa- nies. Table 1 on page 17 shows a summary of the pre-need sales from 1994 until ... months of 2002, are shown in the tables on pages 17 and 18. U.S. GAAP Accounting Products sold by life ...- Authors: Frank Buck
- Date: Feb 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: International News
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting: To Defer or Not to Defer?
Purchase Accounting: To Defer or Not to Defer? This article addresses a specific PGAAP issue companies have faced recently ... 156 194 234 276 321 367 17 17 17 17 17 17 17 17 17 GAAP Guidance on Deferrals FAS ...- Authors: Julie Curry
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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 ...- 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
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Adjusted Earnings for Mutual Life Insurance Companies
Adjusted ... ) -- u" (F -- ~A") (mortality charge profit) (17) + od'(aA '' -- C) (surrender profit) d + G' ... (19) The difference between equations (19) and (17) is as follows: G -- oG = El ' d (u" ~" A" ) ...- Authors: Donald D Cody
- Date: Oct 1972
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Relationship of IRR to ROI on a Level Term Life Insurance Policy
Underlying Mortality Tables Used by Larry Warren 17 Lessons from the U.K. by Walter S. Rugland 21 Distance ... 19.1% 10.3% Undefined 16 19.1% 10.3% Undefined 17 19.1% 10.4% Undefined 18 19.1% 10.6% 60.2% 19 19 ...- Authors: Wayne Stuenkel
- Date: Sep 2002
- 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>Pricing - Life Insurance
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GAAP Issues
that based on Paragraph 17 of the SOP. I’m not sure that it’s still Paragraph 17, so please read it. On ... referencing what was at least numbered as Paragraph 17. You’re looking for a modification in substantive ...- Authors: Robert Flannery, John O Esch, Scott E Wright
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]