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A Fresh Look at Accounting for Reinsurance of Universal Life
A Fresh Look at Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Constraints
Accounting for Ceded Reinsurance Under LDTI—Constraints As a follow-up to a previous five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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2021 Reinsurance News Best Article
Announcement of the best article published in the Reinsurance News in 2021.- Authors: Dirk Nieder
- Date: Jan 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Reinsurance
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Chairperson's Corner
Interview with new incoming Chair of the Reinsurance Section ...- Authors: Sean Kim
- Date: Jan 2022
- Competency: Communication; Leadership; Professional Values
- Publication Name: Retirement Section News
- Topics: Reinsurance
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Results of the 2021 SOA Reinsurance Section’s Life Reinsurance Survey
Results of the 2021 SOA Reinsurance Section’s Life Reinsurance Survey Results of the 2021 SOA Life Reinsurance Survey .small-text { font-size: 12px; } By Lingxiao Chen and Anthony Ferraro ...- Authors: Anthony Ferraro, Lingxiao Chen
- Date: Aug 2022
- Competency: Communication; External Forces & Industry Knowledge; Relationship Management; Strategic Insight and Integration
- Publication Name: Reinsurance News
- Topics: Reinsurance>General reinsurance
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IFRS 17, Economic Volatility, and Reinsurance
IFRS 17, Economic Volatility, and Reinsurance Insurers buy reinsurance for a variety of reasons, but an insurer’s accounting rules and solvency regulations are inevitably at the heart of the ...- Authors: Paul Sauve
- Date: Jun 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Life reinsurance
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Noise in Accounting for Reinsurance of Universal Life
Noise in Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance of ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Understanding the Medical Stop-Loss Market
Understanding the Medical Stop-Loss Market This article details the medical stop-loss coverages purchased by HMOs, small insurers and providers taking delegated financial risk in payor ...- Authors: Keith Passwater, Peter Robinson, David Nelson
- Date: Jun 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Reinsurance; Health & Disability>Provider risk
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Insurers’ Hidden Risk From Reinsurance Recaptures: The Perspective of UK Annuity Writers
Insurers’ Hidden Risk From Reinsurance Recaptures: The Perspective of UK Annuity Writers A jurisdiction’s regulatory regime can make some insurance products capital intensive to write. This can ...- Date: Aug 2022
- Competency: Communication; External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Reinsurance News
- Topics: Annuities; Reinsurance
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L’importance de la modélisation des expositions
L’importance de la modélisation des expositions The importance of exposure modelling from a climate analysis perspective. par Mojum Khan Gestion du risque, avril 2022 Cet article a été ...- Date: Apr 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Reinsurance