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Indexed Universal Life: US GAAP Financial Reporting Practices
Indexed Universal Life: US GAAP Financial Reporting Practices This article provides a brief overview of IUL US GAAP financial reporting practices and expands on the following three survey findings: ...- Authors: Katie Cantor
- Date: Mar 2015
- Publication Name: The Financial Reporter
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Chairperson's Corner
Chairperson's Corner Farewell chairperson's corner Research;Webcasts 6442464352 09/01/2015 05:00:00 ...- Authors: Tara J P Hansen
- Date: Sep 2015
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Covering the Bases
Covering the Bases This article compares earnings emergence under five popular world-wide accounting bases for two insurance products, term life and fixed deferred annuity. earnings emergence; ...- Authors: R Thomas Herget
- Date: Sep 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Dynamic Assumption-Setting for Variable and Non-Variable Annuities
Dynamic Assumption-Setting for Variable and Non-Variable Annuities Examination of full surrender and benefit utilization industry experience for Variable Annuities with and without Guaranteed ...- Authors: Mark Birdsall, Marianne C Purushotham
- Date: Sep 2015
- Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities
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No-See-Ums
No-See-Ums Update on the IFRS for Insurance Contracts Accounting Standards;International Accounting Standards Board=IASB;International Accounting Standards=IAS;Financial Reporting;International ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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PBR: What will regulators be looking for?
PBR: What will regulators be looking for? A discussion of regulatory oversight of PBR with two former regulators to give some insight into how your company should be preparing for new PBR ...- Authors: Andrew Rarus, Timothy Cardinal, Leonard Mangini, Leslie Jones
- Date: Dec 2016
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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What actuaries can learn from accountants
What actuaries can learn from accountants How actuarial practices have benefited from lessons learned from accountants Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial ...- Authors: James Milholland
- Date: Mar 2016
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
- 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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Brexit - What does it mean for U.S. insurers?
Brexit - What does it mean for U.S. insurers? Following the referendum in the UK on June 23 the UK is likely to leave the EU in the near future. While the terms of this separation will not be ...- Authors: Aisling Metcalfe, Michael Christopher Beck
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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PBA Corner
PBA Corner update on regulatory issues focusing on PBR reserves;statutory;principle-based ;regulatory;conservatism 6442471110 09/01/2016 05:00:00 ...- Authors: Karen Rudolph
- Date: Sep 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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GAAP Targeted Improvements: Unlocking 2.0
GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.- Authors: Steven Malerich
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance