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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not ... not the primary purpose of either GAAP or statutory accounting. This article discusses alternative methods ...- Authors: Arnold Dicke
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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A New Derivation Of The Tubular Interest Formulae
New Derivation Of The Tubular Interest Formulae Derives two troublesome formulas in the Gain and Loss ... Loss Exhibit of the Statement using techniques developed in Measurement of Mortality. The formulas in question ...- Authors: Richard G Driskell
- Date: Apr 1970
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Statutory accounting
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Claims Reserve Margin in the Health Annual Statement: A Review of 2016–2021
Margin in the Health Annual Statement: A Review of 2016–2021 In preparing claims reserves in the annual ... order to satisfy language in both in the National Association of Insurance Commissioners (NAIC) Health ...- Authors: Robert Lang, Elliot McLeRoy
- Date: Nov 2023
- Competency: Strategic Insight and Integration
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Claims - Health & Disability
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... understand the currently proposed upcoming VM-22 regulation by comparing the VM-22 measurement model to ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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The Art of Asset Adequacy Testing
The Art of Asset Adequacy Testing A discussion of areas of AAT where the Actuary uses a considerable ... considerable degree of discretion and judgment and guidance is limited. assumptions;asset adequacy analysis;Statutory ...- Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
- Date: Dec 2016
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Summary of the September 2008 NAIC Meeting
Summary of the September 2008 NAIC Meeting This is a summary of the NAIC meeting held in September of 2008 ...- Authors: Donna Claire
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Product Matters!
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy
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FASB Update - Q4 2015
Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration ... long-duration insurance contracts, now that decisions on measurement are substantively complete. Accounting;DAC; ...- Authors: Leonard Reback
- Date: Mar 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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Defining the Details: Intricacies of PBR Disclosures
Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and ... considerations for PBR Reports based on findings from the 2017 submissions. Principles-based reserves (PBR);Financial ...- Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
- Date: Sep 2018
- Competency: 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
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An Analysis of the Legal Implications of the Valuation Actuary Concept
Analysis of the Legal Implications of the Valuation Actuary Concept In this paper, Chapter VII of the 1987 ... Actuary Handbook, the author, an attorney with the American Academy of Actuaries, discusses the valuation actuary ...- Authors: Gary D Simms
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy