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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series ... from changes to direct accounting and the existing ties between reinsurance and direct accounting. accounting ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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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 ... Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting ...- 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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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring ... reinsurance. Framework Formulas To measure the direct liability before flooring: To measure the net liability ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected ... can also introduce some volatility because the direct policy MRB is based on the company’s credit rating ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Introduction to “Lifric”
Introduction to “Lifric” Introduction to the purposes and roles of “Lifric”, an acronym for ... increasingly important. LFRC’s activities are of direct interest to members of the Financial Reporting ...- Authors: Errol Cramer
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Retrospective Assumption Monitoring
Retrospective Assumption Monitoring This article describes a simple but powerful tool for use by ... expected reserve is generally not available for direct comparison to the reported reserve. But if we ...- Authors: Steven Malerich
- Date: Jul 2020
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force Managementnagement
FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force ... “single A”) Non-par term and whole life, long-term care/disability, immediate/payout annuities Market ...- Authors: Kenneth Scott Birk, Yuan Tao
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Annuities; Annuities>Equity-indexed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]