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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- 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
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 11 spreadsheets showing the development of the GAAP accounting items for credit insurance. Please see the book US GAAP for Life ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 6 spreadsheets. Various spreadsheets illustrate a Universal Life product and the various accounting needs under SFAS97 including DAC ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 16 spreadsheet showing development of the GAAP DAC and Reserve for a non-US product. Also shown are cashflows and profits. Please see ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 19 spreadsheets showing various financial statement presentations such as Balance Sheet, Income Statement, Cash Flow Statement, DAC ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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On the Fair Value of Business Acquired part I of II
On the Fair Value of Business Acquired part I of II On the Fair Value of Business Acquired part I of II by Joe Koltisko from The Financial Reporter, September 2001, Issue No. 47. Fair value ...- Authors: Joseph Koltisko
- Date: Sep 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Can There Be More Than One Fair Value?
Can There Be More Than One Fair Value? This article compares and contrasts existing and near future differences in fair value requirements between US GAAP and IFRS. The focus of this article is ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Redefining The DAC Landscape – EITF9G
Redefining The DAC Landscape – EITF9G Feature article discussing deferred policy acquisition costs and recent proposed changes to the expenses allowed to be deferred. Acquisition ...- Authors: Erik Fasano, Rachel Bott
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...- 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>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements
Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements An expedient method for calculating compound market risk benefit attributed premium factors under targeted ...- Authors: Gregory Goulding, Che Hu
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]