The Financial Reporter
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2025
2024
November
- Fully Reinsured Business: Are the Financial Implications Neutralized, Or Not?
- 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
- The Sustainability Reporting Journey—Can the US Learn from the UK Experience?
September
- Incorporating Accrual Balances in the LFPB under LDTI
- Accounting for Assumed Reinsurance Net of Inuring Reinsurance
- Analyzing and Predicting Policyholder Behavior at Policy-Level with Machine Learning: Part 1 Traditional Experience Studies and Assumption Setting Methods
July
- Meeting New Demands: Adapting Actuarial Practices to Support FP&A Modernization
- IFRS 17 Variable Fee Approach: Fee Income versus Total Cash Flows Point of View
- Alternative Experience Adjustment in LDTI DAC Amortization
May
- Chairperson’s Corner
- Regulatory Capital Adequacy for Life Insurance Companies
- Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business
January
2023
November
- Group Capital Management in an Increasingly Global Insurance Market
- Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
- S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
September
- IFRS 17 Corner
- Governance of Principle-Based Reserves
- Adjusted (Non-GAAP) Earnings Under LDTI
- Measuring Impact of Reinsurance on Earnings under IFRS 17
July
- Cluster Modeling: A Powerful Way to Reduce Cloud Costs
- Speaking The New Lingo—A US GAAP Codification Primer
June
- How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
- Negative IMR Considerations in a Higher Interest Rate Environment
- Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
April
February
2022
November
September
- A Fresh Look at Accounting for Reinsurance of Universal Life
- S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
July
- Accounting for Ceded Reinsurance Under LDTI—Constraints
- Coordinating VM-31 With ASOP No. 56 Modeling
- Bridging the GAAP: IFRS 17 and LDTI Differences Explored
April
- LDTI Disclosures—Average Duration and Interest
- Potential Modeling Challenges in a Negative Interest Rate Environment
February
2021
November
September
- Chairperson’s Corner
- Gaining Trust in Predictive Models—an Actuarial Perspective
- Mind the GAAP and Non-GAAP
July
- Accounting for Ceded Reinsurance Under LDTI—Existing Business
- The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
- Financial Reporting Research Update
June
- IFRS 17: PAA and Related Disclosure Requirements
- An Examination of Market Risk Benefits with Reinsurance under LDTI
- Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
April
- Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
- Building a Narrative Around LDTI Discount Rate Updates
- Reconsidering Embedded Value
- VM-20 Company Experience Mortality Rates: APF 2020-08
February
- Income Volatility Under LDTI
- LDTI Implications and Insights: IDI and LTC
- Accounting for Ceded Reinsurance Under LDTI—Precedent
2020
2019
Issue 119, December - View | Download
Issue 118, September - View | Download
Issue 117, June - View | Download
Issue 116, March - View | Download
2018
Issue 115, December
Issue 114, September
Issue 113, June
Issue 112, March
2017
Issue 111, December
Issue 110, September
Issue 109, June
Issue 108, March
2016
Issue 107, December
Issue 106, September
Issue 105, June
Issue 104, March
2015
Issue 103, December
Issue 102, September
Issue 101, June
Issue 100, March
2014
Issue 99, December
Issue 98, September
Issue 97, June
Issue 96, March