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  • Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999
    Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999 Canterbury Tales ... of the conference include (a) reconciliation of direct and indirect methods (i.e. option pricing with ...

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    • Authors: Joan Lamm-Tennant, S Michael McLaughlin
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair Values Disclosures For Financial Instruments Under FAS 157
    Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving ... regarding prospective unlocking of long-term care reserves. Rowen Bell 28 From Those Wonderful ...

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    • Authors: Leonard Reback
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance
    Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance The Financial ... and William Hines disability income and long-term care, and many prop- erty and casualty contracts. Both ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Challenges to Consider Upon IFRS 17 Adoption
    Challenges to Consider Upon IFRS 17 Adoption This article provides an summary of the new ... consequential. As the choice of coverage units has a direct impact on a compa- ny’s income statements under ...

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    • Authors: Michael Beck, Gavin Stewart, Laura S Gray
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Spreadsheets – Yay or Nay?
    Spreadsheets – Yay or Nay? A discussion of the limitations of the use of spreadsheets versus formal ... programmer and the actuary have to exercise due care in making sure that all of the individual pieces ...

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    • Authors: Robert Crompton
    • Date: Jun 2006
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Modeling & Statistical Methods>Modeling efficiency
  • Case Study - Impact of Tax Cuts and Jobs Act 2017
    Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis ... contracts were issued after TCJA was effective. The primary metrics used to measure profitability were profit ...

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    • Authors: Christopher Zuiker, Dylan Strother
    • Date: Sep 2018
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Stochastic DAC Unlocking for VariableAnnuity Products
    Stochastic DAC Unlocking for VariableAnnuity Products Stochastic DAC Unlocking for Variable ... with such volatile profit streams has become a primary concern. A volatile stock market and stricter guid- ...

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    • Authors: Alastair G Longley-Cook, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
    • Date: Mar 2001
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Revisiting FAS 97’s Management Potential
    Variance Asset default is an assessment. It has no direct effect on any other component of gross profits ... is assumed to be insignificant compared to the direct effect on mortality costs. We’ll estimate the ...

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    • Authors: Steven Malerich
    • Date: Jun 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR
    Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject ... to meet all the requirements under VM-31 is the primary conduit for opening the lines of communication ...

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    • Authors: Gaurav Rastogi
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Life Insurance>Reserves - Life Insurance
  • A Tale of Two Formulas: Solvency II SCR and RBC
    A Tale of Two Formulas: Solvency II SCR and RBC This article examines the central formulas ... Considering that last sentence, one can see the primary strength of the VaR metric: It is easy to interpret ...

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    • Authors: Mary Campbell
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Pensions & Retirement>Risk management