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  • Unified Valuation System Update
    of Actuaries held in San Diego, CA, June 22-23, 2000 Panel discussion of the work being done ... Unified Valuation System. Accounting standards;Annuity reserves;Asset liability management=ALM;Conditional ...

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    • Authors: David C Jesionowski, David Sandberg, Donna C Novak, Sam H Dillard
    • Date: Jun 2000
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Dynamic simulation models; Public Policy
  • On Theories On GAAP Conversion
    tell us’ &hat. the ‘objectives of financial statem&$s.‘:are. ,When .it does this, and does it correctly ... ds, :,I? Y’bCLirw I ‘, _’ :,: ,, :<I I : Y-( :(,S) &&W wouJd have us.,, be!ieve .rtllab~~~~lpr~~iin ...

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    • Authors: Clayton A Cardinal
    • Date: Jan 1978
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Actuary Magazine
    • Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Targeted Improvements—Illustrated Universal Life Earnings
    combination of aggregate COI rates and a select mortality assumption causes in- surance margins to decrease ... benefit (GMxB) guaran- tees embedded in variable annuity contracts clearly fall under this definition.

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Implementation Perspectives On Solvency II Internal Model Standards
    sold in the United States. For instance, fixed annuity writers may question an internal model result ... proposed framework is fully appropriate for the U.S. products, and may find it difficult to meet the ...

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    • 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>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]