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Chairperson’s Corner
Chairperson’s Corner The section chairperson reflects on the changes that have occurred over the last ...- Authors: Matthew Joseph Clark
- Date: Dec 2012
- Competency: Relationship Management>Team leadership
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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An Examination of Market Risk Benefits with Reinsurance under LDTI
US GAAP, benefits in addition to a contract holder’s account value are either measured under ASC 820 (formerly ... risk-free rate plus the entity’s credit spread, reflecting the entity’s own credit risk. The discount ...- Authors: Nelson Chu Fung Lum
- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance
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Chairperson’s Corner
Chairperson’s Corner Chairperson’s column discussing the latest initiatives of The Financial Reporting ...- Authors: Robert Frasca
- Date: Sep 2012
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
Practical Considerations for Implementing the New Statement of Position for Long ... Accounts – Accounting standards;Acquisition expenses;Annuity reserves;Assumptions;Coinsurance;Discount rates=Interest ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits”
related to the American Academy of Actuaries’ Annuity Reserves Working Group, to the article, “Statutory ... September 2012 issue of The Financial Reporter. Annuity reserves;American Academy of Actuaries=AAA;Statutory ...- Authors: James Collingwood, Benjamin J. Yahr, Kush Kotecha
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
been effective for public companies that follow U.S. GAAP since the first fiscal quarter beginning after ... ment and shareholders. the guide, and the section(s) in which they are referenced. The appendix provides ...- Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
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Questions
Questions Feature ... article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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Other Comprehensive Income For Insurance Contracts
Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and ... Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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The Financial Reporter Issue 94, September 2013
The Financial Reporter Issue 94, September 2013 The September 2013 issue of the ... September 2013 issue of the Financial Reporting Section’s newsletter, The Financial Reporter. Accounting standards;life ...- Authors: Financial Reporting Section Research Team
- Date: Sep 2013
- Competency: Leadership>Professional network leverage
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Green...But No Envy
Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial ...- Authors: Matthew P Clark
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance