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Mind the GAAP and Non-GAAP
Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang and Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention ...- Authors: Robert E Winawer
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Building a Narrative Around LDTI Discount Rate Updates
Building a Narrative Around LDTI Discount Rate Updates This paper highlights the impact on shareholder equity and AOCI due to the introduction of LDTI during a period of falling interest rates.- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Economics>Financial markets; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Income Volatility Under LDTI
Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions In ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context In 2018, ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Issues in selecting the discount rate for GASB 45 Valuations
Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]