1 - 3 of 3 results (0.59 seconds)
Sort By:
  • The Financial Reporter, March 2014, Issue 96
    submissions!). This issue is yet another tribute to the care she brings to developing the newsletter. Regarding ... future IASB and FASB accounting direction. Also, I direct your attention to “Development and Use of Stochastically ...

    View Description

    • Authors: Society of Actuaries
    • Date: Mar 2014
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter
    as DAC amortization, generally as a function of direct (gross of reinsurance) EGPs. Under Method 2, ... = Present value of (Rein CF) / Present value (Direct EGPs) The present values include both actual cash ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2014
    • Competency: Leadership>Professional network leverage
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter Issue 94, September 2013
    frameworks and the ORSA process are numerous and direct. In fact, the requirements outlined in the NAIC ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...

    View Description

    • 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