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The Financial Reporter
IL. BY THE SOCIETY OF ACTUARIES O ne of the primary pricingmeasures for individual lifeinsurance products ... is a sponsored demutualization different from a direct demutualization? How does the funding of the closed ...- Authors: Jerry Enoch, Thomas Nace, Walter Rugland, Barry L Shemin, Wayne Stuenkel, Larry Warren, Mary J Bahna-Nolan, William Hines, John Riley
- Date: Sep 2002
- Publication Name: The Financial Reporter
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GAAP Refresher
in relation to how complete a contract is. The primary focus in GAAP is really on earnings, and it has ... accounting standards setting to other parties. The primary body is the Financial Accounting Standards Board ...- Authors: Robert Frasca, William Hines
- Date: Nov 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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International Accounting Standards
IAS Statements 32, 39 and 18, and why we should care about them. First, I have a question for the ... the liability adequacy test, I'd say, is the primary reason why it got this insurance contract standard ...- Authors: Sam Gutterman, Martin Sheerin, William Hines
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Accounting Standards
bankruptcy and leave obligations for others to take care of. There must be some value in that. That's what ... Standards 10 Certainly insurance regulators care about this, as well. In many countries, international ...- Authors: David Sandberg, Henry Siegel, William Hines
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Accounting Standards Update
Standards Update 9 either an indirect or a direct approach. If you use your indirect approach, you ... liability. Equivalently, you can do it using a direct approach. Project your best estimate cash flows ...- Authors: William Hines, Emma McWilliam
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Section News, June 2004, Issue No. 33
adoption of the IASB’s new accounting standards. The primary issue involves the expected mismatch between how ... new business on December 8, 2000. While placing primary blame for Equitable Life’s problems with company ...- Authors: Asutosh Chakrabarti, Paul Chow, Douglas Doll, William R Horbatt, Peter S Wright, Paul Sauve, Jose Luis Berrios-Martin, Yiji S Starr, William Hines, Tauno Jaekel, Martha Sikaras, James Makin
- Date: Jun 2004
- Publication Name: International News
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Understanding VM-20 Results
actuaries interviewed view resources as their primary near-term need with VM-20 implementation looming ... segment. Mortality and policyholder lapse are primary to the principle-based valuation, and we will focus ...- Authors: Karen Rudolph, Seng Siang Goh, William Hines, Michael Y Nam, William Sayre, David Wang, Tung Tran
- Date: Aug 2017
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance
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Update on International Accounting, March 2004
adoption of the IASB’s new accounting standards. The primary issue involves the expected mismatch between how ... new business on December 8, 2000. While placing primary blame for Equitable Life’s problems with company ...- Authors: William Hines
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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078 - GAAP Long Duration Targeted Improvements for Disability Insurance
078 - GAAP Long Duration Targeted Improvements for Disability Insurance New GAAP accounting rules ... • Data challenges will be paramount for both direct writers and reinsurers • Actual cash flows needed ...- Authors: William Hines, Paul R Lavallee, Daniel D Skwire
- Date: Jul 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Disability insurance
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Insurance Accounting on One Foot
contract, whereas the FASB still uses only direct expenses, excluding overhead. The IASB uses language ... unsuccessful, deferred Included expenses Only direct expenses Includes certain overheads Discount ...- Authors: William Hines, Henry Siegel
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]