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Variable Annuity DAC: A Survey of Current Practice
Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura ... Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for ...- Authors: Laura J Hay, Elizabeth Rogalin
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Reserving Practices for A&H Business
Practices for A&H Business This is a series of 4 articles designed to address fundamental concepts ... application to some of the major accident and health lines of business offered by insurers. The first article ...- Authors: S Michael McLaughlin
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability
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FASB & IASB Divergence
FASB & IASB Divergence FASB decisions made regarding potential changes to US GAAP accounting ... differ from corresponding IASB decisions, causing the potential accounting changes. financial accounting ...- Authors: Leonard Reback
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Sarbanes - Oxley Compliance
reviews the process performed in the actuarial department at one company as an illustration of the process ... process of complying with Sarbanes-Oxley. It also discusses costs and benefits. Financial reporting;Sarbanes-Oxley; ...- Authors: Rebecca Justice
- Date: Jan 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Management Financial Statements For Mutual Companies
Spring Meeting. This session discussed: Overview of current activities, Evaluating accounting alternatives ... Analytics and informatics;Financial reporting;Return on capital;Participating life insurance; 15721 5/1/1985 ...- Authors: Glen Gammill, Glenn H Gettier, Robert Stein, Joseph H Tan, Owen A. Reed, Henry R Ramsey
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Canadian GAAP and the Policy Premium Method
Canadian GAAP and the Policy Premium Method From 1986 Valuation Actuary Symposium Valuation Actuary ... discusses the Canadian GAAP and the Policy Premium Method. Accounting standards;Canadian Institute of Actuaries=CIA; ...- Authors: Kenneth T Clark, Hank Howarth, Donald M Keith
- Date: Sep 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Stochastic DAC Unlocking for VariableAnnuity Products
Stochastic DAC Unlocking for VariableAnnuity Products Stochastic DAC Unlocking for Variable ... Dick Shaw, Mike Sherrill, and Jay Vadiveloo from The Financial Reporter, March 2001, Issue No. 45. Scenario ...- Authors: Alastair G Longley-Cook, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
- Date: Mar 2001
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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One Right Answer: A Challenge for Actuaries
One Right Answer: A Challenge for Actuaries A reflection on the need/desire for one right ... Answer: A Challenge for Actuaries A reflection on the need/desire for one right answer when there isn't ...- Authors: Carol A Marler
- Date: May 2004
- Competency: Communication>Persuasive communication; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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SEC Objects To Prospective Unlocking Of LTC Reserves
Unlocking Of LTC Reserves Earlier this year, the Securities and Exchange Commission informed one of its registrants ... registrants that prospective unlocking of benefit reserves for long-term care LTC insurance was not an ...- Authors: Rowen Bell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]