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  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward

    Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar years 2021 and 2022 on ...

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    • Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
    • Date: Nov 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Noise in Accounting for Reinsurance of Universal Life

    Noise in Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance of ...

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    • Authors: Steven Malerich
    • Date: Oct 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
  • Analyzing and Predicting Policyholder Behavior at Policy-Level with Machine Learning: Part 1 Traditional Experience Studies and Assumption Setting Methods

    Analyzing and Predicting Policyholder Behavior at Policy-Level with Machine Learning: Part 1 Traditional Experience Studies and Assumption Setting Methods In recent years, vast amount of data ...

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    • Authors: Shaio-Tien Pan
    • Date: Sep 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data>Policyholder or participant behavior - Experience ; Predictive Analytics>Modeling techniques
  • Incorporating Accrual Balances in the LFPB under LDTI

    Incorporating Accrual Balances in the LFPB under LDTI Accounting Standards Update No. 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for ...

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    • Authors: Xin Cheng Zheng (Jack), Kevin Cao
    • Date: Sep 2024
    • Competency: External Forces & Industry Knowledge; Professional Values; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Speaking The New Lingo—A US GAAP Codification Primer

    Speaking The New Lingo—A US GAAP Codification Primer This article was first published in 2010 when accounting standards codification (ASC) was new. An explanation of the codification system is ...

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    • Authors: Douglas Van Dam
    • Date: Jul 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession
  • Regulatory Capital Adequacy for Life Insurance Companies

    Regulatory Capital Adequacy for Life Insurance Companies This article provides a summary of the research paper and Excel-based tool that can be found on the SOA’s website at Regulatory Capital ...

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    • Authors: Ben Leiser, Janine Halldorson
    • Date: May 2024
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
  • Accounting for Assumed Reinsurance Net of Inuring Reinsurance

    Accounting for Assumed Reinsurance Net of Inuring Reinsurance With coinsurance of an existing block of long-duration insurance contracts, there may be existing reinsurance that remains in force.

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    • Authors: Steven Malerich, Jack Liu
    • Date: Sep 2024
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Bridging the GAAP: IFRS 17 and LDTI Differences Explored

    Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and differences in measurement requirements between IFRS 17 and LDTI, leveraging a term ...

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    • Authors: Gregory Mackenzie, Tina Guo
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Analyzing and Predicting Policyholder Behavior at Policy-Level with Machine Learning: Part 2— Machine Learning Model’s Architecture, Performance, and Applications in Experience Studies and Assumption Setting

    Analyzing and Predicting Policyholder Behavior at Policy-Level with Machine Learning: Part 2— Machine Learning Model’s Architecture, Performance, and Applications in Experience Studies and ...

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    • Authors: Shaio-Tien Pan, Jack Liu
    • Date: Nov 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data>Policyholder or participant behavior - Experience
  • Financial Reporting Research Update

    Financial Reporting Research Update This article is an update, as of May 2021, on Financial Reporting Section sponsored projects in process and those recently completed By Mark Walker and Ronora ...

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    • Authors: Mark A Walker, Ronora Stryker
    • Date: Jul 2021
    • Publication Name: The Financial Reporter