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Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
proposed International Financial Reporting Standard (IFRS) results, particularly relevant because most of ... returns tend to show lower income in year 1 under IFRS than under U.S. GAAP, while those with alternative ...- Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Economic Capital Correlation Matrices and Other Techniques - A Survey and Discussion
regarding the developments in GAAP (FAS 157/159) and the IFRS influence in the United States have encouraged ... audience (see Figure 3). The evolu accounting (IFRS) and capital (ICA, Swiss Solvency Test and Solvency ...- Authors: Christopher Olechowski, Matthew Clark
- Date: Sep 2008
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Finance & Investments>Economic capital
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Cost of Implementing a Principle-Based Framework for Determining Reserves and Capital Survey Results
purposes, such as Cash Flow Testing (“CFT”), PBA, IFRS, and Economic Capital. Such conversions can be very ... to have when implementing C3P3 and VM-20. Out of 17 choices, the same six challenges were always at the ...- Authors: Gregory J Roemelt, Jason Kehrberg, Charles J Souza
- Date: Apr 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods
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Analysis of Methods for Determining Margins for Uncertainty Under a Principle-Based Framework for Life Insurance and Annuity Products
.................................................17 3.4.3 Relationship with Profit Margins ......... ... Solvency Testing, and the proposed approach under IFRS Phase II5 are examples of financial reporting systems ...- Authors: Larry Rubin, Xiaokai Shi, Nicholas Ranson
- Date: Mar 2009
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods
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1971 Experience Modification of the 1964 Commissioners Disability Table
1971 Experience ... 233/120] Age 60 Age 65 Lifetime a) 3% Interest 17 . . . . . . . . 22 . . . . . . . . 27 . . . ... . . . 67 . . . . . . . . 72 . . . . . . . 17 . . . . . . . 22 . . . . . . . 27 . . . . .- Authors: E Paul Barnhart
- Date: Oct 1973
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data>Disability
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Credibility Formulas of the Updating Type
E[S,] = •, (16) Cov[&,Si]= V~+W~ i f i= j (17) = Wi If i < .I , fo r j= i , i - k l , . . ... want to show the validity of formulas (16) and (17). Comparing equations (7) and (8), we see that E[S ...- Authors: Hans U Gerber, James C Hickman, Donald A Jones, PAUL ROBERT MILLER, Myron Henry Margolin
- Date: Oct 1975
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Modeling & Statistical Methods; Modeling & Statistical Methods>Bayesian methods
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The New York Life Variable Life Insurance Design on a Daily Basis
final term that must be evaluated before equation (17) can be used to generate daily reserves is lm~q~t+( ... that equation (2) in conjunction with equations (17) and (22) and equation (A14) of the Appendix provide ...- Authors: Edward Scher
- Date: Nov 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Life Insurance
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The ELAS Life Income Mortality Table- Discussion papers
--15 --25 --35 --45 +17 + 4 ] -- 8 -20 -31 --41 +23 +11 [ I --13 -25 --35 +29 +17 + 7 [ -- 3 --13 --21 ... +29 +17 -- 7 --19 --30 +35 +23 +12 + 2 [ -- 8 --17 +22 + 9 ] -- 3 -15 -25 --35 +31 +17 + 4 -- ...- Authors: Joseph C Noback, Harry Walker, James E Hoskins
- Date: Oct 1954
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Annuities>Payout annuities; Annuities>Pricing - Annuities; Experience Studies & Data>Mortality
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Recursive Formulas for Compound Difference Distributions
recently in much actuarial literature ([2]; [5]; [17]; [20]; [211; [22]; [24]). It presents a general ... formulas that have appeared recently in ([2]; [5]; [17]; [20]; [21], [22]; and [24]) can also be derived ...- Authors: Beda Chan, Elias Shiu
- Date: Oct 1984
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Claims - Life Insurance; Modeling & Statistical Methods
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A General Method of Calculating Experience Net Extra Premiums Based on the Standard Net Amount at Risk
Usual Method 7r - N8 _ N~ x ~1 = n--1 ,~o - D~ (17) Proposed Method lr = NB -- N l{ xTn where ... P, = net premium payable at time t. Formula (17) is a more general form of formula (3). By making ...- Authors: Walter Shur
- Date: Apr 1954
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Pricing - Life Insurance