IFD: Supplemental Learning Material

Supplemental Learning Material
The Insurance Financial Dynamics suite contains hours of supplemental learning material. Depending on individual needs, interests, and backgrounds, learners can drill down to discover more information about specific technical topics related to insurance finance.
Supplemental learning material includes:

Financial Statements
   • Purpose of Financial Statements
   • Users of Insurer Financial Statements
   • Balance Sheet
   • Income Statement
   • Statement of Changes in Owners' Equity
   • Statement of Cash Flows
   • Relationships Among Financial Statements
   • NAIC Annual Statement
   • Consolidated Financial Statements

Insurance Accounting
   • Generally Accepted Accounting Principles (GAAP)
   • SAP Accounting Principles
   • GAAP versus SAP
   • SAP Accounting: Losses
   • SAP Accounting: Loss and LAE Reserves
   • SAP Accounting: Premiums
   • Limitations of Accounting and Financial Statements

Financial Ratios
   • Financial Ratios
   • Calculating Corporate Financial Ratios
   • Limitations of Financial Ratios
   • Insurance Specific Financial Ratios
   • Calculating Insurer Financial Ratios

Insurance Cycles
   • Insurer's Legal and Regulatory Environment
   •  Effect of Insurer's Economic Environment
   •  Causes of Cycles
   •  Cycles and Business Strategies
   •  Factors Influencing Underwriting Cycles
   •  Underwriting Cycles Supply and Demand
   •  Effects of Underwriting Cycles
   •  Cycles: Profit and Other Industries
   •  Study of Underwriting Cycles

Rating, Regulation and Reinsurance
   • Reinsurance Functions
   •  Treaty and Facultative Reinsurance
   •  Pro Rata Reinsurance
   •  Excess of Loss Reinsurance
   •  Benchmarking
   •  Insurer Rating Tests
   •  Monitoring Insurer Financial Performance


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