Financial Reporting

Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.

Financial Reporting

Financial Reporting Resources

NAIC Report

Valuation Task Force Presentation on Viability Analysis

Valuation Task Force presentation to the NAIC’s Life and Health Actuarial Task Force on viability analysis.
Date Published: 06/30/2000
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NAIC Report

Appendices on Viability Analysis from Valuation Task Force

Appendices A, A2, B, B2, C, and D of presentation to the NAIC’s Life and Health Actuarial Task Force on viability analysis.
Date Published: 06/30/2000
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Practice Note

Distribution of Policyholder Equity in a Demutualization

Life Financial Reporting Committee practice note regarding the distribution of policyholder equity in a demutualization.
Date Published: 07/10/1999
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