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  • Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment

    Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment Feature article discussing the changes IFRS 4 Phase II will have on reinsurance ...

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    • Authors: Yao Emily Zhang
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance

  • Implementation of SOP 03-1 for Lapse Protected Life Products

    Implementation of SOP 03-1 for Lapse Protected Life Products Implementation of Statement of Position 03-1 for Lapse Protected Life Products Accounting standards;Secondary guarantees;Universal ...

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    • Authors: David N Cook, Bradley M Smith
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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; Life Insurance>Secondary guarantees

  • Insights into Life PBR Emerging Practices

    Insights into Life PBR Emerging Practices Oliver Wyman surveyed the life insurance industry in 2Q 2018 on emerging life PBR practices. Key takeaways and a deeper dive on select practices are ...

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    • Authors: Kevin Carr, Andrew Radel, Chris Whitney
    • Date: Dec 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I

    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I Practical Considerations for Implementing the New Statement of ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • End-User Applications in Actuarial Processes: Risks and Controls

    End-User Applications in Actuarial Processes: Risks and Controls A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to ...

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    • Authors: Arnold Dicke, P Shane Elenbass
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods

  • Assumption Development and Governance Discussion Group

    Assumption Development and Governance Discussion Group Article describing the Assumption Development and Governance Discussion Group. Assumptions 4294998221 6/1/2013 12:00:00 AM ...

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    • Authors: Elizabeth Olson
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices

  • ULSG AG38 Valuation Research Report

    ULSG AG38 Valuation Research Report Feature article discussing the results of a recent ULSG AG38 Valuation Research Report. Accounting standards;Financial reporting;Life reserves;Statutory ...

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    • Authors: Craig Roberts
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting

  • Update On Regulatory Developments

    Update On Regulatory Developments Feature article discussing U.S. and international regulatory developments of interest to actuaries in the financial reporting field. NAIC;Dodd-Frank ...

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    • Authors: Francis de Regnaucourt
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Public Policy

  • The Challenge and Opportunity of Sustainability Reporting – Part 1

    The Challenge and Opportunity of Sustainability Reporting – Part 1 Article describing the evolution and actuarial relevance of sustainability reporting financial reporting;corporate governance; ...

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    • Authors: Frank Grossman
    • Date: Sep 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting

  • FASB Deliberations on Accounting for Assumption and Discount Rate Changes

    FASB Deliberations on Accounting for Assumption and Discount Rate Changes The Financial Accounting Standards Board (FASB) met on May 21,2015 to discuss it ongoing project to make targeted ...

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    • Authors: Leonard Reback
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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