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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...- 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
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and ... emergence. By Gregory MacKenzie, Su Su and Tina Guo The Finanical Reporter, July 2022 Highly anticipated ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Income Volatility Under LDTI
Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income ... income volatility under Long Duration Targeted Improvements (LDTI) for several key types of long duration contracts ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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SEC Objects To Prospective Unlocking Of LTC Reserves
Unlocking Of LTC Reserves Earlier this year, the Securities and Exchange Commission informed one of its registrants ... unlocking of benefit reserves for long-term care LTC insurance was not an acceptable practice under current ...- Authors: Rowen Bell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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December 2015 issue of The Financial Reporter
December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Accounting for Ceded Reinsurance Under LDTI—Constraints
Accounting for Ceded Reinsurance Under LDTI—Constraints As a follow-up to a previous five-part series ... series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, until ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Existing Business
Accounting for Ceded Reinsurance Under LDTI—Existing Business This is the final article in a five-part series ... about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts ...- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
for Ceded Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting ... accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
Reinsurance Under LDTI—Constraints As an addendum to a July 2022 article, this article restates the formulas ... then presented for a framework to measure the reinsured portion of a direct loss from capping a net premium ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: 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
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Noise in Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... acquisition costs enables the accounting for reinsurance of universal life contracts to better reflect the economic ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance