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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities VM-22 was first introduced into the Valuation Manual in 2018. A number of changes have been made since its introduction, ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Discount Rates in US GAAP Targeted Improvements
Discount Rates in US GAAP Targeted Improvements We explore the considerations regarding discount rates in the new US GAAP Targeted Improvements, including selection of observable rates and ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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The Great MOCE Debate
The Great MOCE Debate A discussion of setting margins for financial reporting of insurance contract liabilities, with a focus on the cost - of - capital approach. Accounting standards, Discount ...- Authors: Stephen Strommen
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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COLIFR Corner
COLIFR Corner COLIFR Corner by Harold Forbes from the Financial Reporter, May 1999, Issue No. 39. American Academy of Actuaries=AAA;Annuities;Risk-based capital=RBC; 9093 5/1/1999 12:00:00 AM ...- Authors: Harold Forbes
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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One Right Answer: A Challenge for Actuaries
One Right Answer: A Challenge for Actuaries A reflection on the need/desire for one right answer when there isn't one Accounting standards; 9184 5/1/2004 12:00:00 AM ...- Authors: Carol A Marler
- Date: May 2004
- Competency: Communication>Persuasive communication; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses ...- Authors: Arnold Dicke
- Date: Dec 2005
- 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: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Financial reporting September, 2016
Financial reporting September, 2016 View the September, 2016 issue of Financial Reporter. Financial reporting 6442471104 9/1/2016 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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Riding The Roller Coaster
Riding The Roller Coaster Feature article describing the saga of the IASB’s and FASB’s joint Exposure Draft on Insurance Contracts. Acquisition expenses;Financial Accounting Standards Board=FASB; ...- Authors: Henry Siegel
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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A Computation Method for Discounting Stochastic Scenarios Under IFRS 17
A Computation Method for Discounting Stochastic Scenarios Under IFRS 17 Market consistent valuations require path-dependent discounting for scenarios. IFRS 17's requirement to discount ...- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods; Modeling & Statistical Methods>Stochastic models