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What Do You Mean, “Best” Estimate?
What Do You Mean, “Best” Estimate? A discussion of alternative meanings to “Best” in best estimate. ... normally distributed, the mean, median and mode will all equal one another. However if the results are not ...Description: A discussion of alternative meanings to “Best” in best estimate. When one is trying to estimate a result that is normally distributed, the mean, median and mode will all equal one another. However if the results are not normally distributed, different variance metrics will result in different “best” estimates. When different parts of a financial statement use different criteria for measuring best estimates and different processes for handling variances, the results can be volatile, unpredictable and perhaps unreasonable.
Hide- Authors: Darin Zimmerman
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Estimation methods
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Payout Annuities Under GAAP
Payout Annuities Under GAAP Excel spreadsheet example of GAAP calculations for an immediate annuity showing ... DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP & IFRS conference in New York ...Description: Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP & IFRS conference in New York.
Hide- Authors: Patricia Matson
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 62: Buzz Group Health Hot Topics! Let’s Buzz!
Session 62: Buzz Group Health Hot Topics! Let’s Buzz! Attendees will discuss and share their experiences ... respect to health reserves. Attendees will have the opportunity to ask questions and voice concerns to ...Description: Attendees will discuss and share their experiences regarding current and anticipated challenges with respect to health reserves. Attendees will have the opportunity to ask questions and voice concerns to their peers to get real world feedback from actuaries with similar experiences. You don't want to miss this session!
Hide- Authors: Society of Actuaries, Ashlee Borcan, Jack Keck, Joseph Wurzburger, Joshua Chee
- Date: Aug 2017
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting