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  • Financial Reporting Research Update

    Financial Reporting Research Update This newsletter article provides an update, as of December 2024, on Financial Reporting Section sponsored research projects in process and those recently ...

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    • Authors: Gavin Stewart, Ronora Stryker
    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Mind the GAAP and Non-GAAP

    Mind the GAAP and Non-GAAP Importance of non-GAAP operating earnings By Robert Winawer, Yiqing Zhang and Joe Kalin The Financial Reporter, September 2021 It is hard to overstate the attention ...

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    • Authors: Robert E Winawer
    • Date: Sep 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting for Ceded Reinsurance Under LDTI—Constraints

    Accounting for Ceded Reinsurance Under LDTI—Constraints As a follow-up to a previous five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, ...

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    • Authors: Steven Malerich
    • Date: Jul 2022
    • 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
  • Governance of Principle-Based Reserves

    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation processes, including standards, oversight, controls and review related to the PBR ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?

    How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • 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
  • 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
  • Building a Narrative Around LDTI Discount Rate Updates

    Building a Narrative Around LDTI Discount Rate Updates This paper highlights the impact on shareholder equity and AOCI due to the introduction of LDTI during a period of falling interest rates.

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    • Date: Apr 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial markets; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Recent Motivations in Life Insurance Mergers and Acquisitions

    Businesses across the board have been drastically impacted by the effects of COVID-19 over the course of 2020, and insurance was not immune. Perhaps most relevant to this industry’s current ...

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    • Authors: Zeeshan Rehmani, David Alison FSA (David), Baudouin Richier
    • Date: Nov 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Life Insurance
  • Model Validation and Common LDTI Validation Observations

    Model Validation and Common LDTI Validation Observations The introduction and effective application of US GAAP LDTI have increased the scrutiny of those reviewing the updated financial results.

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    • Authors: Xin Cheng Zheng (Jack)
    • Date: Jan 2024
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]