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Introduction – Visions for the Future of the Life Insurance Sector
Introduction – Visions for the Future of the Life Insurance Sector Introductory Comments for the Response to Life Insurance 2020 Foresight – A Call for Essays e-Book. This e-book focuses on the ...- Authors: Steven Malerich, John Currier
- Date: Nov 2009
- Competency: Strategic Insight and Integration>Big picture view
- Topics: Life Insurance
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Targeted Improvements—Illustrated Universal Life Earnings
Targeted Improvements—Illustrated Universal Life Earnings Illustrates the effects that proposed GAAP changes will have on earnings emergence of universal life contracts. Accounting standards; ...- Authors: Steven Malerich
- Date: Jun 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Chairperson’s Corner: Volunteer—Enjoy The Journey
Chairperson’s Corner: Volunteer—Enjoy The Journey Chairperson’s column discussing the benefits of volunteering for the Financial Reporting Section. International Financial Reporting ...- Authors: Steven Malerich
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession
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The Financial Reporter
The Financial Reporter Full version of The Financial Reporter, Issue No. 70, September 2007. 25631 9/1/2007 12:00:00 AM ...- Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
- Date: Sep 2007
- Publication Name: The Financial Reporter
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A Change In Own Credit Risk
A Change In Own Credit Risk Since the adoption of FAS 157, there has been much concern about the use of a company's own credit risk in the valuation of liabilities. To fully assess the ...- Authors: Steven Malerich
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value 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
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A New Perspective on Some Familiar Risks
A New Perspective on Some Familiar Risks Response to Life Insurance 2020 Foresight – A Call for Essays. An essay stating the author’s vision for the future of the life insurance sector. Focus is ...- Authors: Steven Malerich
- Date: Nov 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Life Insurance; Pensions & Retirement>Retirement risks
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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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GAAP Targeted Improvements—Retrospective Noise
GAAP Targeted Improvements—Retrospective Noise Illustrates the effects of different approaches to updating GAAP valuation assumptions for traditional life contracts. Accounting standards; ...- Authors: Steven Malerich
- Date: Sep 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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GAAP Targeted Improvements: Diving into Details
GAAP Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted improvements for long-duration contracts (ASU 2018-12). deferred acquisition cost=DAC;deferred ...- Authors: Steven Malerich
- Date: Dec 2018
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]