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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 ...- 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
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
Frequently Asked Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with ... features (e.g. declared credited rates) under IFRS 17. Some of the questions that are answered include ...- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under ... Property-Casualty) Claim Reserves Under § 846 On June 17, 2019, the Internal Revenue Service published Final ...- Authors: Gregory K Oyler
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance
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Covid-19 Impact on the South African Life Insurance Industry: What Can we Learn?
Covid-19 Impact on the South African Life Insurance Industry: What Can we Learn? The South African ... This was possible due to the current treatment of IFRS reserves, whereby the actuaries in South Africa ...- Authors: Idelia Hoberg’
- Date: Jun 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Experience Studies & Data; Life Insurance>Reserves - Life Insurance; Life Insurance>Claims - Life Insurance
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2008 VBT Changes
durations 1-2 rate change 3. Issue ages 0-17 rate change 4. Issue age 17 and attained age 42 rate change Principles ... Principles 1. Rates for issue ages 0-17 are the same for all tables (vary only by gender & ANB/ALB) 2 ...- Authors: Application Administrator
- Date: Dec 2008
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Life Insurance>Reserves - Life Insurance
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More Regulation, More Uncertainty
More Regulation, More Uncertainty This article summarizes current regulatory activity discussed ... year-end 2009. GAAP and International Accounting (IFRS) Predictions have been made that current U.S. GAAP ...- Authors: Norman E Hill
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Report of the Special Committee to Recommend New Mortality Table for Valuation
Report of the Special Committee ... . . . . . . . . 1.33 16 . . . . . . . . 1.51 17 . . . . . . . . 1.67 18 . . . . . . . . 1.78 ... 8 . , 9 . , 10 ; 11 12 13 14 15 16 17 18 19 20 , 21 22 , 23 , 24 , 25 , 26 , ...- Authors: Society of Actuaries
- Date: Jan 1981
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance
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Minimum Premiums Promulgated by New York for Group Life Insurance Issued in Canada - Actuarial Note
Minimum Premiums ... TRANSACTIONS OF SOCIETY OF ACTUARIES 1965 VOL. 17 PT. 1 NO. 47AB MINIMUM PREMIUMS PROMULGATED BY ... Birthday $ 2.25 $ 1.13 $ 0.57 $ 0.19 15 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 ...- Authors: Morton D Miller
- Date: Apr 1965
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance; Public Policy
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1980 CSO and 1980 CET Mortality Tables on an Age Last Birthday Basis
1980 CSO and 1980 ... 15 . . . . . . . . . 16 . . . . . . . . . 17 . . . . . . . . . 18 . . . . . . . . . 19 . ... . . 15 . . . . . . . . 16 . . . . . . . . 17 . . . . . . . . 18 . . . . . . . . 19 . . .- Authors: Society of Actuaries
- Date: Jan 1981
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance
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Report of the Committee for the Preparation of Monetary Tables
Report of the Committee ... 14 10 11 9,787,982 12 15 13 16 14 17 15 18 16 19 17 20 18 21 19 22 20 23 21 24 9,638,866 ... 12 13 14 10 11 12 15 13 16 14 17 15 18 16 19 17 20 18 21 19 22 20 23 21 24 22 25 ...- Authors: Society of Actuaries
- Date: Nov 1961
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance