1
-
10
of
15
results (0.81 seconds)
Sort By:
-
Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes ... reporting for variable annuities under US GAAP, IFRS and Statutory regulations, and implications for ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; 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
-
Chairperson's Corner
International Accounting Standards Board has issued IFRS 17, with the goal of valuing insurance obligations ... jurisdictions, thereby improving the comparability of IFRS financial statements among insurance organizations ...- Authors: Robert Leach
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
-
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; 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>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
Reinsurance News, August 2014, Issue 79
Steve Mannik Reinsurance News | AUGUST 2014 | 17 help combat fraud, but we will never fully eliminate ... ... Interview with Steve Mannik … | FROM PAGE 17 Reinsurance News | AUGUST 2014 | 19 ReRun ...- Authors: Society of Actuaries
- Date: Aug 2014
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Reinsurance News
- Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; 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; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
-
My Expectations of Appointed Actuaries for Smaller Life Insurance Companies
SEPTEMBER 2013 | smalltalk | 17 My Expectations of Appointed Actuaries for Smaller ... Expectations of Appointed Actuaries … | Continued from page 17 Overall, small company actuaries can offer significant ...- Date: Sep 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Influence; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Small Talk
- Topics: Actuarial Profession>Best practices; Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting
-
PBR Developments: What’s Going on with the Valuation Manual?
MORTALITY SEGMENTS FOR CREDIBILITY PURPOSES APF 2018-17, if adopted, would clarify the conditions under ... become Academy of Actuaries volunteers. If APF 2018-17 is adopted, companies would be able, with proper ...- Authors: Arnold Dicke, Leonard Mangini
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
-
In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
prescribed factor based on remaining life expectancy.17 Once payments begin in the form of an annuity, the ... IRA contributions. 16 I.R.C. § 72(t)(2)(E), (F). 17 Treas. Reg. § 1.401(a)(9)- 5. 18 Treas. Reg. § 1 ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; 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>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
Principle-Based Reserves PBR – More Trends, But Not Resolution
Principle-Based Reserves PBR – More Trends, But Not Resolution This article discusses the ... an attempt to clarify these points, amendment No.17 to VM was recently presented. It was deferred, pending ...- Authors: Norman E Hill
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
-
Digest of Informal Discussion - Annual Statement
examined, 18 treated this as investment expense, 17 as insurance expense and 4 split the tax between ... in the new secu- rity valuation reserves held by 17 companies (this reserve was zero for the other 6) ...- Authors: Society of Actuaries
- Date: Apr 1952
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Statutory accounting
-
Health Valuation Actuary Toolbox
1991 average of $5,146. It looks like the trend is 17%. Therefore, we're going to estimate December through ... 9/90-8/91 Assume 12/31/91 UCL: $2,234.9 $3,621.2 17% Trend "34,4 x 51.46 x 1.17^(9.5/12) = 2,004.4 t34 ...- Authors: Edgar Goral, Application Administrator, Julia T Philips, James N Roberts, Jerome Winkelstein
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Best practices; Finance & Investments>Investment policy; Finance & Investments>Investment strategy - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Disability insurance; Health & Disability>Health insurance