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  • FASB Targeted Improvements Will Affect Long Term Care
    FASB Targeted Improvements Will Affect Long Term Care Review of FASB's proposed "Targeted Improvements" ... they will impact valuation processes for Long Term Care. Deferred acquisition cost=DAC;Financial Accounting ...

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    • Authors: Bryn Douds
    • Date: Apr 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Long-term Care>Long-term care insurance
  • Writing Long-Term-Care In A Short-Term-World
    Writing Long-Term-Care In A Short-Term-World Panel session on the challenge that many insurers face ... face as they try to grow their long-term-care insurance business, while simultaneously ensuring analysts ...

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    • Authors: Michael S Abroe, Susan C Morisato, Julie A Burke, Paul Forte, Eric Berg
    • Date: Oct 2001
    • Competency: Communication; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Ethical standards; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Risk categories; Experience Studies & Data>Morbidity; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
  • Update on Changes to US GAAP For Long Term Care Insurance
    Update on Changes to US GAAP For Long Term Care Insurance The Proposed Accounting Standards Update was ... December 15, 2016. Long-term care insurance=LCTI;Long-term care=LTC;Long-term care reserves;Financial Accounting ...

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    • Authors: Jamala Arland
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
  • Accounting for Ceded Reinsurance under LDTI—Introduction
    Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series ... from changes to direct accounting and the existing ties between reinsurance and direct accounting. accounting ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • 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 ...

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    • 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
  • New Actuarial Standards for Insurance Company Reporting in Canada
    New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation discusses ... for reporting for life insurance companies. The primary purposes would be to report earnings on a going ...

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    • Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
    • Date: Jun 1978
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
    the reinsurance aligns with remeasurement of the direct liability to the extent that cash flows are reinsured ... consistent with those of the underlying reinsured direct policies.”[2] I understand this to mean that ceded ...

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    • Authors: Steven Malerich
    • Date: Apr 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • SEC Objects To Prospective Unlocking Of LTC Reserves
    prospective unlocking of benefit reserves for long-term care LTC insurance was not an acceptable practice under ... some additional context. Health reserves;Long-term care insurance=LTCI; 9243 9/1/2008 12:00:00 AM ...

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    • Authors: Rowen Bell
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting for Ceded Reinsurance Under LDTI—Existing Business
    reinsurance recoverable, cost of reinsurance, and their direct counterparts. Alignment between the liability for ... and future net costs, respectively, over the same direct premium base.[2] Remeasurement of both at current ...

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    • Authors: Steven Malerich
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    abrupt reserve increases (particularly for long-term care and structured settlements).[2] Under LDTI, traditional ... deviation. [2] “Interest rate related” long-term care and structured settlement loss recognition events ...

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    • Authors: Dustin Baran-Plotkin, Kevin Desmond
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting