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  • Accounting for Ceded Reinsurance under LDTI—Introduction
    Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series ... from changes to direct accounting and the existing ties between reinsurance and direct accounting. accounting ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance under LDTI—A Fresh Look
    (LDTI) will complicate the relationship between direct and ceded reinsurance accounting. In the September ... described above, direct and ceded reserves need to accrue on the same base—direct premiums. Cost of ...

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    • Authors: Steven Malerich
    • Date: Nov 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Reserving - Reinsurance