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  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for life ... the first quarter of 2021—during which the 10-year U.S. Treasury rate increased by over 80 basis points—may ...

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    • 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
  • GAAP Long-Duration Targeted Improvements: Whether Largely a Compliance or Modernization Exercise, the Considerations for the Modeling Actuary are Numerous
    principles (GAAP) for long-duration contracts. For U.S. reporting companies, LDTI is one of the most significant ... actuarial software providers. Further, a company’s particular set of circumstances, such as being a public ...

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    • Authors: Ryan Laine, Dave Czernicki, Jean-Philippe Larochelle
    • Date: Apr 2021
    • Competency: Strategic Insight and Integration
    • Publication Name: The Modeling Platform
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Modeling efficiency
  • Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
    Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal. 1974 SOA ... Actuaries=CIA;Disabilty rates=Disability tables;Mortality assumption;Social Security;Variable life; 2332 ...

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    • Authors: Leroy V Botkin
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: Transactions of the SOA
    • Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
  • Session 114: Integrated FP&A Projections and “What-if” Analysis
    Session 114: Integrated ... data Data exploration M o d e r n iz e d F o u n d a ti o n a l D a ta l a k e \L a n ... A r e a ( H a d o o p ) E x tr a c t s c r ip ts 3 54 6 7 Others Master Data Management ...

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    • Authors: Alexandre Lemieux, Youyou Tao, Jordan Edwards
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Risk appetite; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • LDTI Disclosures—Average Duration and Interest
    Reporter, April 2022 Among the requirements of GAAP’s “Targeted Improvements to the Accounting for Long-Duration ... rate might be derived by (a) weighting each cohort’s average discount rate by its LFPB, or (b) finding ...

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    • Authors: Steven Malerich, Charles K Chacosky
    • Date: Mar 2022
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]