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Model Validation and Common LDTI Validation Observations
practice, and intended uses of model output and primary users. Model performance and integrity: Replication ... liability for future policy benefits (LFPB) for direct business, LFPB needs to be floored at zero, and ...- Authors: Xin Cheng Zheng (Jack)
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
practice areas: life & annuity, health and long-term care (LTC). Each practice area has a separate page containing ... health page covers topics related to the Affordable Care Act (ACA) including pricing and risk adjust- ment ...- Authors: Robert Leach
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Income Volatility Under LDTI
Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an ... still equal to account value, and there are no direct changes to the SOP 03-1 liability.[3] The calculation ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Sec-tion and ...- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... loans that meet certain criteria (i.e., having a direct relationship with the debtor) would be eligible ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]