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  • RBC Updates

    This article provides a description of three factor updates for the NAIC Risk-Based Capital that will take effect in 2012.

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    • Authors: Douglas Brown
    • Date: Nov 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting
  • An Experience with My Caribbean Actuarial Family

    An Experience with My Caribbean Actuarial Family An overview of John Robinson's experience at the recently concluded annual meeting of the Caribbean Actuarial Association in Trinidad.

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    • Authors: John Robinson
    • Date: Feb 2024
    • Competency: Communication; External Forces & Industry Knowledge; Professional Values
    • Publication Name: International News
    • Topics: Actuarial Profession; Actuarial Profession>Professional associations; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies

    S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies S&P Global released its initial version of proposed changes regarding its Insurer Risk-Based ...

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    • Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
    • Date: Aug 2022
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Financial Reporting & Accounting
  • The Future of Sustainability Reporting Standards

    The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market ...

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    • Authors: Kyle Lawless
    • Date: Dec 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Financial Reporting & Accounting
  • LDTI Implications and Insights: IDI and LTC

    LDTI Implications and Insights: IDI and LTC This article highlights the key implications and insights as a result of the change to the determination of reserves under GAAP accounting guidance for ...

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    • Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
    • Date: Feb 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Governance of Reinsurance -Canadian Initiatives

    Governance of Reinsurance -Canadian Initiatives Canada has been proactive in establishing governance frameworks for reinsurance transactions. Initiatives from individuals, the Office of the ...

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    • Authors: Steven Easson
    • Date: Jun 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting; Reinsurance
  • L’avenir des normes en matière de rapports sur la durabilité

    The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market ...

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    • Authors: Kyle Lawless
    • Date: Dec 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Financial Reporting & Accounting
  • Bridging the Gap—Actuarial and IT

    Bridging the Gap—Actuarial and IT Actuaries and their IT counterparts are required to collaborate more frequently and on more complex projects than ever before. The recent accounting changes ...

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    • Date: May 2021
    • Competency: Results-Oriented Solutions
    • Publication Name: Actuarial Technology Today
    • Topics: Financial Reporting & Accounting; Technology & Applications>Finance transformation
  • Adjusted (Non-GAAP) Earnings Under LDTI

    Adjusted (Non-GAAP) Earnings Under LDTI Adjusted earnings has long been a fundamental KPI for investors to assess the core financial performance of a company. As a non-GAAP measure, there is a ...

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    • Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints

    Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints As an addendum to a July 2022 article, this article restates the formulas then presented for a framework to measure the ...

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    • Authors: Steven Malerich
    • Date: Jun 2023
    • Competency: 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