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Universal Life Valuation and Nonforfeiture: A Generalized Model
Universal Life Valuation and Nonforfeiture: A Generalized Model The authors set forth a generalized model describing the application of current law [1976 NAIC model Standard Valuation Law and ...- Authors: Robert J Callahan, Shane A Chalke, Michael F Davlin, Jeffery Dukes, Thomas G Kabele, Lawrence Silkes, Steven Sommer
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
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Complying with the Actuarial Opinion and Memorandum Regulation in 2010: Which Interest Rate Scenarios are “Moderately Adverse”?
Complying with the Actuarial Opinion and Memorandum Regulation in 2010: Which Interest Rate Scenarios are “Moderately Adverse”? The Actuarial Opinion and Memorandum Regulation states that the ...- Authors: Mark C Rowley, Robert Guth, Donald Walker
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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Resolution of Circularity Issues in SOP 03-1
Resolution of Circularity Issues in SOP 03-1 This article offers a possible resolution to certain circularity issues that may arise while implementing the SOP. Accounting standards;Generally ...- Authors: Michael Lesar
- Date: Aug 2004
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative approaching to setting ascribed premiums for market risk benefits under FASB ...- Authors: Shaowei Yang, David Ruiz
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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]
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An Approach For Measurement of the Fair Value of Insurance Contracts
An Approach For Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application of market-consistent concepts to the measurement of fair ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
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GAAP Targeted Improvements: Unlocking 2.0
GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.- Authors: Steven Malerich
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Chairperson's Corner
Chairperson's Corner Introduction to articles about Tax Reform Tax accounting;Taxes;Asset adequacy analysis 6442481080 2/1/2018 12:00:00 AM ...- Authors: Mark C Rowley
- Date: Feb 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting
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Simplifying Actuarial Foundations: Life Insurance Financial Reporting Based on Free Cash Flows
Simplifying Actuarial Foundations: Life Insurance Financial Reporting Based on Free Cash Flows Author proposes an improvement and simplification of our theory of financial reporting by organizing ...- Authors: Alfonso Gonzales
- Date: Sep 2006
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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General Purpose Financial Statement Insurance Reserve
General Purpose Financial Statement Insurance Reserve Article from The Actuary, June 1972 – volume 6 - Issue 6 that sets forth the writer’s opinion of that which constitutes a proper insurance ...- Authors: Clayton A Cardinal
- Date: Jun 1972
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Mortality Fluctuation Reserve And GAAP Accounting
Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation of a mortality fluctuation reserve in GAAP accounting. Assumptions;Audits;Mortality assumption; ...- Authors: Society of Actuaries
- Date: Sep 1974
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance