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Reconsidering Embedded Value
Reconsidering Embedded Value This article provides an EV overview, current industry usage, key considerations illustrated by MetLife’s strategic spin-off of Brighthouse Financial, as well as ...- Authors: Roujie Chen, Erzhe Zhang
- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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IFRS 17 Corner
IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs. IFRS 17, KPI, Discount rates By Bruce Rosner The Financial Reporter, ...- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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Financial Reporting Research Update
Financial Reporting Research Update Provides an update, as of September 2022, on Financial Reporting Section sponsored research projects in process and those recently completed. By Eric Chen and ...- Authors: Ronora Stryker, Eric Chen
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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IFRS 17 Corner
IFRS 17 Corner Latest development in IFRS 17 including a first look at companies disclosures and financial impacts, as well as a discussion of some of the run time issues that companies face.- Authors: Bruce Rosner
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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Chairperson’s Corner
Chairperson’s Corner Column from the chairperson of the SOA's Financial Reporting Section describing the research and webcasts available to section members. financial reporting, Society of ...- Authors: Alex Lemieux
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Negative IMR Considerations in a Higher Interest Rate Environment
Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or ...- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Chairperson’s Corner
Chairperson’s Corner Welcome to the May edition of The Financial Reporter! In her “Chairperson's Corner”, Joy Zhang highlights the section's upcoming activities for the year and ways for everyone ...- Authors: Xiao Yu Zhang (Joy)
- Date: May 2024
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Group Capital Management in an Increasingly Global Insurance Market
Group Capital Management in an Increasingly Global Insurance Market This article provides an introduction to group supervision and group capital and its importance in today's increasingly ...- Authors: Paul Song, Seong Weon Park, Dean Kerr
- Date: Nov 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Enterprise Risk Management>Capital management - ERM; Global Perspectives; Global Perspectives>Global markets; Global Perspectives>Multinational companies
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Interest Rate Interpolation—A Brief Excursion
Interest Rate Interpolation—A Brief Excursion Discount rate curve construction has been a topic of renewed interest following recent changes in financial reporting standards. Interpolation is a ...- Authors: Bruce Rosner, Maya Perelman
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Modeling & Statistical Methods
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Financial Reporting Research Update
A description and status update on all recent research reports sponsored by the Financial Reporting Section.- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting