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Accounting Alternatives For New Products
425 RECORD OF SOCIETY OF ACTUARIES 1985 VOL. 11 NO. 1 ACCOUNTING ALTERNATIVES FOR NEW PRODUCTS Moderator: ... JOHN W. BRUMBACH: The Universal Life Insurance Model Regulation, adopted by the NAIC in December 1983 ...- Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
- Date: Apr 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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GAAP Recoverability Issues for Interest-Sensitive Products
Products Discusses: [1] the effects of Financial Accounting Standard No. 97 [FAS 97] on recoverability and ... and means of maintaining the planned interest spread, the effects of the various strategies on lapse experience ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Public Issues Involving Actuaries and Accountants
Public Issues Involving Actuaries and Accountants This 1981 session concerned public issues that involve ... independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2. Financial Accounting ...- Authors: Edwin F Boynton, M Stanley Hughey, Jarvis Farley, Frank A. Bruni, Stewart Lyon, Randolph H. Waterfield
- Date: May 1981
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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FAS 97 - Where Are We Now?
discussion will look at how the industry has responded to the spirit and letter of Financial Accounting Standard ... Standard FAS 97. From Record of the Society of Actuaries Vol. 15, No. 3A. Assumptions;Universal life;Deferred ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
Pension Plans This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues ... and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3. Accounting standards;Financial ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Where Did All the Mergers and Acquisitions Go?
Where Did All the Mergers and Acquisitions Go? This session from the 2005 Life Spring Meeting discusses ... acquisitions activity, the factors that may influence the level of M&A activity and the potential opportunities ...- Authors: John Nigh, Laird D Zacheis, Stephen Fromm
- Date: May 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Solvency Standards For Life Companies In The United States, Canada, And The United Kingdom
Companies In The United States, Canada, And The United Kingdom This summary of a session at the April 1976 ... rates=Interest rates;Inflation;Life reserves;Investment risk; 13595 4/1/1976 12:00:00 AM ...- Authors: Richard Humphrys, Edward A. Lew, Ronald S Skerman
- Date: Apr 1976
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
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Generally Accepted Accounting Principles GAAP for Mutuals
Accounting Principles GAAP for Mutuals This session from the 1995 SOA New York City Meeting presents GAAP for ... mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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U.S. GAAP Update
Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and ... Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, Vol. 31, No. 1. Session ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS Nos. 87 And 88
Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for ... beginning after December 15, 1988. From Record of the Society of Actuaries Vol. 15, No. 3A. Discount rates=Interest ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting