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Targeted Improvements Resources
Targeted Improvements Resources List of resources on GAAP Targeted Improvements (GTI) 6/18/2019 12:00:00 AM ...- Authors: Robert E Winawer
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 15 - Update on AG 43 and C3 Phase 2 Revisions
Session 15 - Update on AG 43 and C3 Phase 2 Revisions The NAIC has adopted revisions on Actuarial Guidelines 43 and C3 Phase II for Variable Annuities ("NAIC VA Reform"), effective January ...- Authors: Zohair Motiwalla, Lance Berthiaume, Yuan Tao, Nicholas Carbo, Stephen Matthew Tizzoni FSA,MAAA
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Enhancing Controls in Conjunction with GAAP LDTI
Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting controls are relevant to actuaries. It also discusses the impact of LDTI on controls and the ...- Authors: Kathleen Kervick
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 66: Statutory and GAAP Valuation and Regulatory Update
Session 66: Statutory and GAAP Valuation and Regulatory Update The presenters at this session will provide an overview of recent developments in statutory valuation, U.S . GAAP and regulatory ...- Authors: Jason Kehrberg, Eve-Simone Pastor, Robert E Winawer
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 43 - Confessions of a Model Steward
Session 43 - Confessions of a Model Steward As of 2019, most companies have defined a model steward role. However, this role is defined differently across the industry and the people in this role ...- Authors: John Fowler, David Karo, Douglas Arthur Adams, Jhonattan Cesar Sanchez
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Modeling efficiency
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Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance
Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance Since the issuance of IFRS 17 in 2017, the global insurance accounting standard, insurers ...- Authors: Hui Shan, Alexandre Lemieux, Darryl Wagner
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Global Perspectives>Multinational companies
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GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary
GAAP Accounting for Long-Duration Contracts: Ramifications for the Modeling Actuary This article discusses important implications of the upcoming Long-Duration Targeted Improvements (LDTI) ...- Authors: Jean-Philippe Larochelle, Ryan Laine, Dave Czernicki
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Modeling Platform
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
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078 - GAAP Long Duration Targeted Improvements for Disability Insurance
078 - GAAP Long Duration Targeted Improvements for Disability Insurance New GAAP accounting rules require different reporting of long-duration liabilities, which include active life reserves for ...- Authors: William Hines, Paul R Lavallee, Daniel D Skwire
- Date: Jul 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Disability insurance
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An Alternative Option-Based Approach to Calculating MRBs
An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification for benefits within ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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Session 46 - Reserving 101 for Health Actuaries
Session 46 - Reserving 101 for Health Actuaries This session is targeted for new ASAs/FSAs or actuaries who are new to reserving. The session will be delivered in two parts. The first part is ...- Authors: Roger Schacht, Gregory Sgrosso, Zhe Li, Zachary B Lamers
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance