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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
abrupt reserve increases (particularly for long-term care and structured settlements).[2] Under LDTI, traditional ... deviation. [2] “Interest rate related” long-term care and structured settlement loss recognition events ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Session 35 - US GAAP Targeted Improvements: Data Impacts and Plausible Solutions
infrastructure (in yellow) has been cited as one of the primary challenges in implementing LDTI and is the focus ... closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Richard Isherwood, Vikas Advani, John Fowler
- Date: Aug 2019
- Competency: Strategic Insight and Integration
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Technology & Applications>Data warehousing
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IFRS 17: How May Future KPIs Look Like?
IFRS 17: How May Future KPIs Look Like? Key performance indicators (KPIs) are essential in ... follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Dan Kim, Ralph M Ovsec, Thorsten Wagner
- Date: Aug 2020
- Competency: Strategic Insight and Integration
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]