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  • A Critique of Fair Value as a Method for Valuing Insurance Liabilities

    A Critique of Fair Value as a Method for Valuing Insurance Liabilities A discussion of some of the challenges the insurance industry will face as we move towards fair value and a comparison of ...

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    • Authors: Darin Zimmerman
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts

    AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts Discussion of AICPA Statement of ...

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    • Authors: John Morris
    • Date: Mar 2006
    • 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]
  • Highlights of the December 2005 NAIC Life and Health Actuarial Task Force Meeting and Other NAIC Topics

    Highlights of the December 2005 NAIC Life and Health Actuarial Task Force Meeting and Other NAIC Topics I attended the NAIC Winter Meeting held December 1-5, 2005, in Chicago, including meetings ...

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    • Authors: Raymond Ted Schlude
    • Date: Mar 2006
    • Publication Name: The Financial Reporter
  • Thoughts from the Chair

    Thoughts from the Chair The nature of life is one large balancing act. The act of leading any institution requires one to find the right balance of things to leave alone and things to change. My ...

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    • Authors: Darin Zimmerman
    • Date: Mar 2006
    • Publication Name: The Financial Reporter
  • Solvency II Equivalence: Implications For The U.S. Insurance Market

    Solvency II Equivalence: Implications For The U.S. Insurance Market Discusses Solvency II, the new solvency regime for all EU insurers, and what it means to US insurers. Solvency II; 9283 12/1/ ...

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    • Authors: Kush Kotecha, DAVID PAYNE
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
  • Who Knows What Tomorrow Will Bring?

    Who Knows What Tomorrow Will Bring? Discusses several possible developments on the financial front, each of which could have important implications for a company’s business plan. Generally ...

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    • Authors: Henry Siegel
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Transitioning To RBC C3 Phase III

    Transitioning To RBC C3 Phase III Feature article about the transitioning of life insurance products to RBC C3 Phase III. Cash flow testing;Life insurance;Risk-based capital=RBC;Scenario ...

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    • Authors: Application Administrator, David Wicklund
    • Date: Mar 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Solvency II Update—QIS5 Results

    Solvency II Update—QIS5 Results Feature article discussing quantitative impact studies, QIS5, on Solvency II. International Financial Reporting Standards=IFRS;Risk assessment;Risk-based ...

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    • Authors: Steeve Jean, Seong-Min Eom, Patricio Henriquez
    • Date: Jun 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
  • The Home Stretch

    The Home Stretch Feature article discussing the International Accounting Standards Board’s insurance contracts project. Cash flow testing;Discount rates=Interest rates;Financial Accounting ...

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    • Authors: Henry Siegel
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • PBA Corner

    PBA Corner The article discusses the developments thus far with the adoption of the NAIC Valuation Manual and what steps still lie ahead. It also discusses the NAIC Life Actuarial Task Force’s ...

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    • Authors: Karen Rudolph
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Secondary guarantees; Life Insurance>Universal life