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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints As an addendum to a July 2022 article, this article restates the formulas then presented for a framework to measure the ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions In ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar years 2021 and 2022 on ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context In 2018, ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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LDTI Disclosures—Average Duration and Interest
LDTI Disclosures—Average Duration and Interest This article highlights the fact that new requirements for disclosure of average liability duration and interest rates could lead to diversity in ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]