Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 10 results (0.52 seconds)
Sort By:
  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting ...

    View Description

    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Relationship of IRR to ROI on a Level Term Life Insurance Policy
    IL. BY THE SOCIETY OF ACTUARIES O ne of the primary pricingmeasures for individual lifeinsurance products ... Commissions and expenses (both direct and ceded) • Required capital based on direct premiums To examine the ...

    View Description

    • Authors: Wayne Stuenkel
    • Date: Sep 2002
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
  • GAAP Targeted Improvements—Illustrated Term Insurance Earnings
    reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...

    View Description

    • Authors: Steven Malerich
    • Date: Sep 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Targeted Improvements—Illustrated Universal Life Earnings
    amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...

    View Description

    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
    r i o d . In summary, each company will need to care- fully evaluate DIG Issue B19 and paragraphs 12 ... to further consider the creditworthiness of the direct writer seeking r e i n s u r a n c e, but they ...

    View Description

    • Authors: Rebecca Wang, Tara J P Hansen
    • Date: Jul 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
    benefits would be fair valued, consistent with the direct benefit. I think this makes sense in most situa- ... since it avoids an accounting mismatch between the direct benefit and the ceded benefit, but I don’t think ...

    View Description

    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Changes to DAC: Some Things You Want to Know About ASU 2010-26
    Changes to DAC: Some Things You Want to Know About ASU 2010-26 Feature article discussing ASU ... based on the following criteria: • Incremental direct costs that are essential to contract acquisition ...

    View Description

    • Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It?
    A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It? Discussion of how meaningful ... may be conceptually viewed as consisting of four primary components: (1) unamortized deferred acquisition ...

    View Description

    • Authors: John F Bevacqua
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Embedded value; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
    Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After ... ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ...

    View Description

    • Authors: Steven Malerich
    • Date: Dec 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Targeted Improvements: Unlocking 2.0
    GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the ... guaranteed renewable disability income and long-term care insurance for which a separate “disabled life reserve” ...

    View Description

    • 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
    • Per Page: