- FASB - Accounting Standards Update - Targeted Improvements to the Accounting for Long-Duration Contracts
- Deloitte - Leveraging LDTI regulatory intersections with IFRS 17, PBR, and CECL
- Deloitte - The road ahead on Targeted Improvements to the Accounting for Long-Duration Contracts
- EY - GAAP accounting for long-duration contracts: ramifications for the modeling actuary
- KPMG - Defining Issues: FASB changes long-duration insurance accounting model
- KPMG - Long Duration Contract Handbook
- KPMG - Preparing for LDTI
- Milliman - IFRS 17 vs. US GAAP LDTI: Different animals?
- Milliman - Observations on Emerging Earnings under US GAAP Targeted Improvements
- Oliwer Wyman - LONG DURATION GAAP TARGETED IMPROVEMENTS
- PwC - In depth: detailing the new accounting for long duration contracts of insurers
- PwC - LDTI and deals. Transparency, timeliness and transactions?
- PwC - LDTI: New measures, new perspective
- PwC - Long Duration Target Improvement Survey 2019
- PwC - Targeted improvements to the accounting for long duration contracts
- PwC - US GAAP long duration targeted improvements survey 2018
- PwC - US GAAP Long Duration Targeted Improvements: Early Discoveries & Lessons Learned
- SOA - Considerations under GAAP Targeted Improvements
- SOA - Implications of GAAP Targeted Improvements on Data, Reporting, Resourcing and Governance
- SOA - Modeling Challenges Due to FASB targeted Improvements
- SOA - Multi-GAAP Implementation (IFRS 17 & LDTI) - Synergy in Achieving Smart Compliance
- SOA - Practical Aspects of Implementing U.S. GAAP Targeted Improvements
- SOA - Section 31: Impact of FASB Targeted Imp. (ASU 2018-12) on VA/FIA Product Dev and In-force Mngmt
- SOA - Targeting Risk and Improving Controls under GAAP Targeted Improvements
- SOA - Technology Considerations for FASB LTDI Implementation
- SOA - US GAAP Targeted Improvement – Accident and Health Ins – Part 2 – Implementation Considerations
- SOA - US GAAP Targeted Improvement – Accident and Health Insurance – Part I – A Conceptual Summary
- SOA - US GAAP Targeted Improvements - Mkt Risk Benefits for Annuities: Requirements and Considerations
- SOA - US GAAP Targeted Improvements: Data Impacts and Plausible Solutions
- SOA Modeling Platfrorm - GAAP Acct. for Long-Duration Contracts: Ramifications for the Modeling Actuary
- SOA Modeling Platfrorm - Play Ball! Modernizing for LDTI
- SOA Product Matters - FASB LDTI Impact On VA And FIA Product Development And In-Force Management
- SOA The Financial Reporter - An Alternative Option-Based Approach to Calculating MRBs
- SOA The Financial Reporter - Discount Rates in US GAAP Targeted Improvements
- SOA The Financial Reporter - Enhancing Controls In Conjunction With GAAP LDTI
- SOA The Financial Reporter - FASB Long-Duration Contracts Redeliberations
- SOA The Financial Reporter - GAAP Accounting for FIAs When Living Benefits Are Present
- SOA The Financial Reporter - GAAP Targeted Improvements - Traditional Contract Analytics
- SOA The Financial Reporter - GAAP Targeted Improvements: Diving into Details
- SOA The Financial Reporter - GAAP Targeted Improvements—Universal Life Contract Analytics
- SOA The Financial Reporter - GAAP Targeted Improvements—Unlocking Persistency
- SOA The Financial Reporter - GAAP Targeted Opportunity Improving GAAP Through Annual True Up
- SOA The Financial Reporter - Implementation Considerations for VA Market Risk Benefits
- SOA The Financial Reporter - LDTI Implementations: Lessons Learned
- SOA The Financial Reporter - Transition Expedient for Market Risk Benefits Under GAAP Targeted Imp
- SOA The Financial Reporter - Volatility from FASB Changes to Traditional Liabilities (Part 1)
- SOA The Financial Reporter - Volatility from FASB Changes to Traditional Liabilities (Part 2)
- SOA The Financial Reporter - Volatility From FASB Changes to Traditional Liabilities (Part 3)