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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 ...- 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—Precedent
Accounting for Ceded Reinsurance Under LDTI—Precedent This is the third in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- Authors: Steven Malerich
- Date: Feb 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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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Accounting for Ceded Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- 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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A Fresh Look at Accounting for Reinsurance of Universal Life
A Fresh Look at Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance ...- Authors: Steven Malerich
- Date: Aug 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—Constraints
Accounting for Ceded Reinsurance Under LDTI—Constraints As a follow-up to a previous five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, ...- 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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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
Addendum to Accounting for Ceded 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 ...- 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
Noise in Accounting for 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 ...- 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
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LDTI Disclosures—Average Duration and Interest
LDTI Disclosures—Average Duration and Interest This article highlights the fact that new requirements for disclosure of average liability duration and interest rates could lead to diversity in ...- 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]