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  • Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts
    Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts Unintended consequences of certain approaches used by companies to satisfy FAS 113 reinsurance accounting.

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    • Authors: Rod Bubke, Katie Cantor, Larry Gulleen
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Future Actuary
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Insurance Accounting as a Black Hole
    Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect to life insurance company financial reporting issues. Acquisition expenses;Discount rates=Interest ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
    FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance Discussion of FAS 133 Implementation Issue B36 relating to the implications for the financial reporting of ...

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    • Authors: Rebecca Wang, Tara J P Hansen
    • Date: Jul 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits”
    Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits” The authors provide ...

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    • 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
  • Amid Abundant Capital, A New Reality Takes Hold in the Reinsurance Market
    Amid Abundant Capital, A New Reality Takes Hold in the Reinsurance Market The rapid pace of change within the reinsurance sector over the past few years has given way to the permutations of a ...

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    • Date: Nov 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Reinsurance News
    • Topics: Reinsurance>Financial reinsurance; Reinsurance>Financial reporting for reinsurance; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance; Reinsurance>Long-term care reinsurance; Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance; Reinsurance>General reinsurance