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VA Reserve and Capital Reform: Overview and Update
VA Reserve and Capital Reform: Overview and Update Public update on the NAIC VA Capital Reform Initiative. Capital management;Asset Liability Management;Variable annuities 6442476987 6/1/2017 12: ...- Authors: Aaron Sarfatti
- Date: Jun 2017
- Competency: Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities
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The Financial Reporter, March 2017
The Financial Reporter, March 2017 Read the March 2017 issue of The Financial Reporter published by the Financial Reporting Section. Financial reporting 6442475512 6/5/2017 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2
Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2 Proposes an approach to develop dynamic assumptions for living benefits using a combination of available experience data ...- Authors: Marianne C Purushotham, Mark Birdsall
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities; Annuities>Equity-indexed annuities; Annuities>Expenses - Annuities; Annuities>Fixed annuities; Annuities>Group plans - Annuities
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Letter to the Editor: Question from a Reader
Letter to the Editor: Question from a Reader A question from a reading regarding the accuracy of a comment from the December 2016 issue of The Financial Reporter article titled “Negative GAAP ...- Authors: Robert Crompton
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to ...- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Targeted Opportunity
GAAP Targeted Opportunity Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience. Accounting standards; ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; 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>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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IFRS 17 – a paradigm shift for U.S. actuaries
IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Accounting for Ceded Reinsurance under LDTI—A Fresh Look
Accounting for Ceded Reinsurance under LDTI—A Fresh Look This is the second in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- Authors: Steven Malerich
- Date: Nov 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Reserving - Reinsurance
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GAAP Accounting for FIAs When Living Benefits Are Present
GAAP Accounting for FIAs When Living Benefits Are Present Feature article discussing fixed indexed annuity accounting when living benefits are present. 12/19/2019 12:00:00 AM ...- Authors: Heather Gordon
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Withdrawal Delay Cohort Method Under VM-21
Withdrawal Delay Cohort Method Under VM-21 Feature article discussing pending regulatory updates for VM-21. Financial Reporting 6/25/2019 12:00:00 AM ...- Authors: Matthias Kullowatz, Zohair Motiwalla
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting