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Financial Reporting Section News March 2012
opinions expressed herein are those of the individual authors and are not necessarily those of the ... defining extraordinary will be a challenge. To an individual, the arrival of a hurricane may be a life-changing ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Natural Reserves Revisited
we are not aware of any in- dustry wherein individual companies have to disclose their pricing structure ... indicative of the need to review statutory valuation standards, an activity lying within the actuary’s ...- Authors: Paul H Knies
- Date: Apr 1972
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles 'GAAP' for Mutuals - Current Status
income statement. The standard applies to the valuation of all assets other than mortgages and real estate ... category of assets to be exempted from market valuation only if the company “promised” never to sell the ...- Authors: David W Parsons, Stephen Strommen, Edward B Kiffel, Charles A Sinex
- Date: May 1996
- Competency: 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]
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Accounting For Mergers And Acquisitions
values. We did what amounted to a gross premium valuation and used that number as the liability. The discount ... ACCOUNTING FOR MERGERS AND ACQUISITIONS Any valuation of debit business by implication assumes that ...- Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
- Date: May 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: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Targeted Improvements: Unlocking 2.0
experience is given zero credibility until the valuation actuary decides otherwise when updating assumptions ... consistently adverse ex- perience, the original valuation assumption increasingly under- estimates the reserve ...- Authors: Steven Malerich
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Mortality rate (q): as shown in Table 1 Mortality charge rate (m): as shown in Table 1 Withdrawal rate (w): ... Deferrable Expense (DE): $16 in the first year. Table 1 summarizes these values and assumptions. Also ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
to be conservative, so pou cannot decrease the valuation premium, and reserves cannot be less than they ... things. First, these provisio=s should increase valuation net premiums over the amount that they would be ...- Authors: Kriss Cloninger, Douglas A Eckley, Norman E Hill, Floyd Martin
- Date: May 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]
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Mutual Company GAAP: Doubly Different
Mutual Company GAAP: Doubly Different Contrasts the new version of GAAP for mutual companies with ... SAP and GAAP exist, of course, such as in the valuation of assets. Now we have GAAP for mutual life ...- Authors: Daniel Case
- Date: Jun 1995
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fair Value of Insurance Liabilities
Generally Accepted Accounting Principles (GAAP), Valuation of Liabilities Moderator: ZAIN MOHEY-DEEN Panelists: ... the conference, highlighting some of the major valuation methodologies. Doug is a principal at the Atlanta ...- Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
- Date: May 1996
- 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>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase GAAP for Equity-Indexed Annuities
Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities Annuity ... liability is greater than the gross pre- mium valuation reserve at the purchase date and there is no need ...- Authors: Vincent Y Y Tsang
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]