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2023-health-virtual-s06b
"Most patients enter the health care system through their primary care provider or through the Emergency ... or an Urgent Care Center. How an emergency room is structured, managed, and provides care is one of the ...- Date: Jan 2024
- Competency: Strategic Insight and Integration
- Topics: Economics; Enterprise Risk Management; Financial Reporting & Accounting
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Measuring Impact of Reinsurance on Earnings under IFRS 17
stable and predictable earning trajectory becomes a primary focus within the industry. However, it’s important ... report reinsurance contracts separately. Similar to direct business, the sources of IFRS 17 earnings for the ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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2021 Life Meeting - Session 1F: NAIC Key Topics 8.30.21 Recording
This session will kick off the key National Association of ... Insurance Commissioners (NAIC) activities, with a primary focus on updates to principle-based reserve valuations ...- Authors: Society of Actuaries
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Public Policy
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2023-health-virtual-s05d
bearing risk related to health care services, which can occur under the CMS Direct Contracting/ACO REACH model ... model or under private sector care coordination contracts." accountable care organizations; accounting ...- Date: Jan 2024
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Health & Disability
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IFRS 17: A Long and Winding Road
With just under 18 months to go until IFRS 17 takes effect for much of the global insurance ... will hear from industry practitioners, both on the direct-writer and reinsurance side of the industry, about ...- Authors: Cong Ren, Dipa Kapadia, Rich Isherwood
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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2023-life-meeting-session-6d
Join a discussion on the tax implications for direct writers ceding annuity blocks for both onshore and ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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2023-health-meeting-session-6a
Explore the role of inflation across health products, including medical plans, disability, ... and long-term care. Explore various drivers of cost trends, wage increase, and cost of care. Understand ...- Authors: Society of Actuaries
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Health & Disability; Long-term Care
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2023-tax-implications-annuity-reinsurance
Join ... us for discussion about the tax implications for direct writers ceding annuity blocks. The presenters will ...- Authors: Erik Pronovost, Christine Watson, Matt B Jones, Stefanie Porta
- Date: May 2024
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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Financial Reporting Research Update
Financial Reporter, November 2022 Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium that was held in ...- Authors: Ronora Stryker, Eric Chen
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring ... reinsurance. Framework Formulas To measure the direct liability before flooring: To measure the net liability ...- 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