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Financial Reporting For New Generation Life And Annuity Products
Generation Life And Annuity Products This session from the 1984 SOA Salt Lake City Meeting examines financial ... treatment of rollovers and replacements. Annuities;Deferred annuities;National Association of Insurance ...- Authors: John W Brumbach, Douglas Doll, Thomas J Leary, Cande Olsen, William J Schreiner
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Accounting Issues For Insurance Companies
Issues For Insurance Companies This session from the 1983 SOA Vancouver Meeting discusses GAAP topics ... others. The value of interim earnings reports and statutory issues are also examined. From Record of Society ...- Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- 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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Generally Accepted Accounting Principles for Nontraditional Products
product types and the accounting profession's efforts to provide guidance. The five product types ... types below do not fit neatly into the rules set forth in Statement of Financial Accounting Standards 50 ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 106 - Accounting for OPEBS
FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106 ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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]; Pensions & Retirement>Pension accounting
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Current Development In GAAP
occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on developments ... Principles- GAAP. The discussion included: FASB reformulation of audit guide, treatment of single premium ...- Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
- Date: May 1982
- 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]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications Presented at May 2002 ... This session covers the AICPA's proposed statement of position on accounting and reporting by ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
Canada describe their GAAP experience and address the theoretical and practical issues faced by companies ... environment. From a session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia ...- Authors: Alan Brinkman, Jason Morton, Ed Morrissey
- Date: May 1999
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AVR/IMR/RBC/FAS 107 Implementation
AVR/IMR/RBC/FAS 107 Implementation 1993 SOA Annual Meeting, New York. This session is about FAS ... accounting;Financial Accounting Standards Board=FASB;Risk-based capital=RBC; 16771 1/1/1993 12:00:00 AM ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- 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 for Mutuals
session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to ... including materiality and use of approximations. From the Record of the Society of Actuaries, Vol. 21, No.- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 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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Recognition of Sales Inducement and Policy Exchange Credits Under GAAP
Recognition of Sales Inducement and Policy Exchange Credits Under GAAP The life insurance and annuity ... policyholders with the intent of retaining their business. From the Record of the Society of Actuaries, Volume ...- Authors: John B Kleiman, John Morris, Mary S Saslow, Daniel C Gifford
- Date: Jun 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]