1
-
10
of
125
results (0.58 seconds)
Sort By:
-
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
-
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
-
Covering the Bases
Statutory, US GAAP, Canadian valuation (CALM), IFRS and Solvency II. The term product has both direct ... reinsurance) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 30,000 20,000 10,000 0 (10,000) (20 ...- Authors: R Thomas Herget
- Date: Sep 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
-
Term Insurance Developments
Term Insurance Developments This presentation is a concurrent session from the 1991 Meeting of the ... From the Record of Society of Actuaries, Volume 17, No. 1. Statutory accounting;Underwriting; 16433 ...- Authors: Armand de Palo, Kin K Gee, William Schnaer, Ronald A Colligan
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Underwriting - Life Insurance; Public Policy
-
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
-
Mortality Standards for Reserves
Mortality Standards for Reserves This article from the Digest of Informal ... Transactions of Society of Actuaries 1955 Volume 7, Number 17, identifies the participants and summarizes their ...- Authors: Society of Actuaries
- Date: Mar 1955
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
-
Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012
2013 to 2014. The A Committee had adopted an Aug. 17, 2012 version of VM, but, presumably, the Plenary ... amendments adopted for exposure (by them) since Aug. 17, 2012. A comment from the NAIC president implied ...- Authors: Norman E Hill
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Small Talk
- Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
-
Life Insurance in Vietnam
are currently 18 life insurers in Vietnam, with 17 of them foreign insurers and only one predominately ... Jul -16 Se p-1 6 No v-1 6 Jan -17 Ma r-1 7 Ma y-1 7 Jul -17 Se p-1 7 No v-1 7 Jan -18 Bond ...- Authors: Albert Li
- Date: May 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
-
S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
Capital model, while other insurers use the GAAP/IFRS Capital Model. Statutory financials will remain ... Capital model, while other insurers use the GAAP/IFRS Capital Model. Statutory financials will remain ...- Authors: Yiru (Eve) Sun, Brian Spadaccino
- Date: Nov 2023
- Competency: Communication; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Investment strategy - Life Insurance; Life Insurance>Capital - Life Insurance
-
Insights in Life PBR Practices
targeted improvements, variable annuity reform, IFRS updates). Stakeholders need to be well informed ... 12 7 22 % term 69% 8% 83% 4% % not term 31% 92% 17% 96% Table 1 Historical PBR Implementations by Year ...- Authors: Kevin Carr, Dylan Strother, Chris Whitney, Haley Christine Jeorgesen , Simon Gervais
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Product Matters!
- Topics: Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Term life; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life