1
-
6
of
6
results (0.52 seconds)
Sort By:
-
FASB Deliberations on Accounting for Assumption and Discount Rate Changes
to the way DAC is unlocked today for universal life-type contracts when assumptions change. Under ... assumptions. Again, this is similar to universal life DAC calculations. Such truing up could mitigate ...- Authors: Leonard Reback
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
-
Embracing Change
webcasts and developed a multitude of sessions for the Life and Annuity Seminar, the Valuation Actuary Symposium ... and dissemination of literature in the field of life insurance company financial reporting. Matt has ...- Authors: William Sayre
- Date: Dec 2013
- Competency: Communication>Written communication
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics
-
On the Fair Value of Insurance Liabilities
Actuarial Standards of Practice Hot off the press! Life Insurance and Modified Endowments Under Internal ... Actuarial Standards of Practice Hot off the press! Life Insurance and Modified Endowments Under Internal ...- Authors: Donald Solow
- Date: Dec 2004
- 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: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
-
Chairperson' Corner: PBR is Here ... Pricing, Valuation and
Chairperson' Corner: PBR is Here ... Pricing, Valuation and Chairperson's column ... 2016 THE FINANCIAL REPORTER | 3 At the recent Life and Annuity Symposium in Nashville, I was a panelist ...- Authors: Leonard Mangini
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management
-
Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility
in the multi-year case that is more com- mon with life insurance. In the multi-year case we still wish ... level of ultimate secu- rity, but this time over the life of the policy rather than over just one year. Now ...- Authors: Stephen Strommen
- Date: Jun 2006
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
-
The Fair Valuation of Insurance Liabilities: The Information Set Perspective
The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing ... cates a smaller and earlier shortfall to a larger group of claimants. Whether the stopping time for management’s ...- Authors: Michael F Davlin
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting