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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting ...- Authors: Arnold Dicke
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Relationship of IRR to ROI on a Level Term Life Insurance Policy
IL. BY THE SOCIETY OF ACTUARIES O ne of the primary pricingmeasures for individual lifeinsurance products ... Commissions and expenses (both direct and ceded) • Required capital based on direct premiums To examine the ...- Authors: Wayne Stuenkel
- Date: Sep 2002
- Competency: 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>Pricing - Life Insurance
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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; 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>Reserves - Life Insurance; Life Insurance>Term life
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Impacts of AG 48
AG 48, which prescribes the Required Level of Primary Security based on the Actuarial Method, a modified ... VM-20, and the asset classes that can be held as Primary Security. ACTUARIAL GUIDELINE 48 On Dec. 16, 2014 ...- Authors: Francis Rahil, Keith Bucich, John Shaw
- Date: Dec 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Targeted Improvements—Illustrated Universal Life Earnings
amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...- 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
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PBR, How Shall I Examine Thee? Let Me Count the Ways
for each policy is output from the system. The primary tasks involved in auditing or examining such a ... high-risk area because it has not histori- cally been a direct component of financial reporting, at least for ...- Authors: Patricia Matson, Andrew Rarus, Leslie Jones
- Date: Sep 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Actuarial Aspects of SOX 404
whether the processes are con- nected with the direct production of financial results. Some have also ... taking corrective action As the PCOAB stated, “the primary benefit of an effective internal control structure… ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
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Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
No. 74 8 | September 2008 | Long Term Care News Liability Valuation In A Fair Value Environment: ... the discount rate and the credited rate is the primary driver in the fair value calculation, the effects ...- Authors: Mark Freedman, Tara J P Hansen
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Financial Reporting Research Update
Financial Reporting Research Update A status update on research projects sponsored or co-sponsired ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...- Authors: Society of Actuaries, James S Hawke
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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No-See-Ums (Part 2)
the adjustment, the board concluded that all the direct effects of the change should be recognized in ... will draft guidance on the precise meaning of “direct effect.” For contracts accounted for using the ...- Authors: Henry Siegel
- Date: Mar 2017
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]