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FASB Insurance Contracts Disclosures and Transition
FASB Insurance Contracts Disclosures and Transition Discussion of recent FASB tentative decisions on disclosure and transition for their long-duration insurance contracts accounting project.- Authors: Leonard Reback
- Date: Jul 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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fr-2016-iss-104-cassidy-kim-gray
fr-2016-iss-104-cassidy-kim-gray 6442467204 03/01/2016 06:00:00 ...- Authors: Emily Cassidy, Hye-Jin Kim, Laura S Gray
- Date: Mar 2016
- Publication Name: The Financial Reporter
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End to End Assumption Documentation Practices
End to End Assumption Documentation Practices On October 30, 2015, the SOA Assumption Development and Governance Group, an informal discussion group consisting of nearly 200 interested actuaries ...- Authors: Alexander Zaidlin, Hua Li
- Date: Mar 2016
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Experience Studies & Data
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A Time of Preparation
A Time of Preparation Chairperson's Report- summarizing education and research activities for 2016 focusing on regulatory change including PBR and PBR;GAAP;IFRS;ERM;Financial Reporting ...- Authors: Leonard Mangini
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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IFRS 17 Risk Adjustment Confidence Level Disclosure
IFRS 17 Risk Adjustment Confidence Level Disclosure Calculating the risk adjustment confidence level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of ...- Authors: Leonard Reback
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic capital
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Considerations for Indexed Universal Life under PBR
Considerations for Indexed Universal Life under PBR The article highlights key considerations as companies begin to reserve for their IUL products under PBR. principles-based reserves ...- Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; 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>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Universal life
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Quarterly Report on IFRS Developments
Quarterly Report on IFRS Developments Quarterly Report on IFRS Developments. Accounting StandardsInternational Accounting Standards Board=IASB;International Accounting Standards=IAS;International ...- Authors: Henry Siegel
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- 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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Asset Dependency Discounting—A Flaw in IFRS 17?
Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency discounting as required by IFRS 17, and proposed some possible methods to solve the ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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PBR, How Shall I Examine Thee? Let Me Count the Ways
PBR, How Shall I Examine Thee? Let Me Count the Ways A description of how auditors or examiners can evaluate whether PBR reserves are adequate and reasonable. Standard valuation law;Statutory ...- Authors: Patricia Matson, Andrew Rarus, Leslie Jones
- Date: Sep 2017
- 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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Financial Reporting Research Update
Financial Reporting Research Update An update on SOA research relevant to the Financial Reporting Section. 6442485597 12/01/2018 06:00:00 ...- Authors: David C Armstrong
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting