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IFRS 17: Implications for Onerous Contracts
IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...- Authors: Hung Pan Cheung
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Results From VA Assumptions Survey
Results From VA Assumptions Survey The article shared results from a survey conducted in May of best-estimate VA assumptions as of year-end 2018. Specifically, the discussion focused on lapse, ...- Authors: Zhuoyu Hu, Michael Beck, David W McLeroy
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities
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Financial Reporting Research Update
Financial Reporting Research Update This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed. 6/25/2019 12:00:00 AM ...- Authors: David C Armstrong
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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COLIFR Corner
COLIFR Corner COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for Variable Life, reservinf for VAGLBs, reserves for Equity Index ...- Authors: Kevin E Palmer
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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To Admit Or Not To Admit — Is That The Question?
To Admit Or Not To Admit — Is That The Question? To Admit Or Not To Admit — Is That The Question? by Kenneth W. Faig, Jr. from The Financial Reporter, March 2001, Issue No. 45. Premiums; 9118 3/1 ...- Authors: Kenneth W Faig
- Date: Mar 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts
New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts New GAAP Guidance Likely to Be Promulgated for Non- Traditional Products and Separate Accounts by ...- Authors: David C Scheinerman, Mary S Saslow
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Principle-Based Reserves Update
Principle-Based Reserves Update Discussion of progress made at the NAIC Fall National Meeting on amendments to the Standard Valuation Law, the Valuation Manual - particularly with regard to ...- Authors: Karen Rudolph
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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PBA Corner
PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March meeting. Asset modeling;Life reserves;Principles-based reserves=PBR;Interest rate ...- Authors: Karen Rudolph
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Reinsurance Considerations in Developing an Insurance Accounting Standard
Reinsurance Considerations in Developing an Insurance Accounting Standard This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Solvency II: A free lunch … from the EU?
Solvency II: A free lunch … from the EU? This article investigates how financial reporting will change once Solvency II becomes business as usual. 4294991041 6/21/2012 10:25:31 AM ...- Date: Jun 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments