1
-
10
of
38
results (0.27 seconds)
Sort By:
-
The Fair Valuation of Insurance Liabilities: The Information Set Perspective
The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion of the proper interest rate to use in discounting liability cash flows to reflect credit risk of ...- Authors: Michael F Davlin
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
-
PBA Corner: Principle-based reserves update
PBA Corner: Principle-based reserves update Discusses the recent developments with RBC requirements. At the forefront of the RBC changes is the stochastic exclusion test. Risk-based capital=RBC; ...- Authors: Karen Rudolph
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments
-
Discount Rates in US GAAP Targeted Improvements
Discount Rates in US GAAP Targeted Improvements We explore the considerations regarding discount rates in the new US GAAP Targeted Improvements, including selection of observable rates and ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
-
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 is not the primary purpose of either GAAP or statutory accounting. This article discusses ...- 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
-
What Is Enterprise Risk Management, and Why Should Financial Reporting Actuaries Care?
What Is Enterprise Risk Management, and Why Should Financial Reporting Actuaries Care? Discussion of what is included within the scope of Enterprise Risk Management and why it is of significance ...- Authors: Carol A Marler
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Finance & Investments>Risk measurement - Finance & Investments
-
Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations
Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations A discussion of life insurance securitizations and how they can be structured to provide surplus ...- Authors: Steven Lash, Rebecca Wang
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
-
Arbitrage-Free Perspective On Economic Capital Calibration
Arbitrage-Free Perspective On Economic Capital Calibration The selection of the economic capital calculation approach becomes more of a modeling decision. Now let us pause here and think about ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk appetite; Finance & Investments>Economic capital; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
Are YOU Ready? A PBA Implementation Guide
Are YOU Ready? A PBA Implementation Guide Readers are given an introduction to a PBA Implementation Guide for Life Products. Financial reporting;Principles-based approach=PBA 6442453187 12/1/2013 ...- Authors: Timothy Cardinal, Steven Stockman
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments
-
IFRS 17 Risk Adjustment Confidence Level Disclosure
IFRS 17 Risk Adjustment Confidence Level Disclosure Calculating the risk adjustment confidence level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of ...- Authors: Leonard Reback
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic capital
-
An ORSA Summary Report and ORSA Model Act Update
An ORSA Summary Report and ORSA Model Act Update Feature article discussing guidelines for adopting ORSA. Risk measurement; National Association of Insurance Commissioners=NAIC; Capital ...- Authors: Seong-Min Eom, David Sherwood
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Risk measurement - Finance & Investments