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Earnings and the Internal Rate of Return Measurement of Profit
Earnings and the Internal Rate of Return Measurement of Profit This paper develops a tool that may be ... be useful in explaining the differences between earnings that are reported under GAAP and profits that ...- Authors: Richard S Robertson, Donald R Sondergeld
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Pricing - Life Insurance
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Measurement of Financial Results
Measurement of Financial Results From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent ... session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March 31-April 1. The presenters ...- Authors: Donald D Cody, Richard S Robertson, Robert Shapiro, Harry D. Garber
- Date: May 1977
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not ... not the primary purpose of either GAAP or statutory accounting. This article discusses alternative methods ...- 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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Meeting the Needs for Financial Information
Meeting the Needs for Financial Information This session is about meeting the needs for financial information ... they met can financial systems continue to meet the challenge? 2. Are fundamental changes ahead ...- Authors: Bruce Darling, Michael E Mateja, R Stephen Radcliffe
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Minimum Garanteed Benefits of Variable Annuities
Minimum Garanteed Benefits of Variable Annuities From a session at the 2000 Valuation Actuary Symposium ... Washington DC, September 14-15, 2000 Discussion of guaranteed minimum death benefits, guaranteed minimum ...- Authors: Franklin Clapper, Kerry Krantz, John M O'Sullivan, Stephen A J Sedlak, Cindy Barnard, Charles Dana Tatro
- Date: Sep 2000
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Accounting for Ceded Reinsurance Under LDTI—Constraints
without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ... acknowledging limited guidance on the issue, the article describes the various events that can lead to ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Introduction to Credit Risk Exposure of Life Insurers
Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common ... common credit risk exposures of life insurers but does not cover all aspects of non-statutory accounting standards ...- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; 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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December 2015 issue of The Financial Reporter
December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Noise in Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance