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GAAP Accounting for Life Insurance Acquisitions
for Life Insurance Acquisitions This session at the 1998 Valuation Actuary Symposium examines Purchase ... accounting for life insurance acquisitions and identifies the major steps for implementing GAAP for acquisitions ...- Authors: Michael Eckman, Scott A McAlpine
- Date: Sep 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting For Internal Replacement Programs
costs for new policies, Anti-selection on mortality experience of residual block, New policies' appropriate ... testing, Differences in accounting treatment between the United States and Canada. Accounting standards;Acquisition ...- Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
- 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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Let's Make a Deal: Life and Health Mergers and Acquisitions
and Acquisitions In session 51CS of the Maui I Spring Meeting the Panel describes what every actuary ... acquisitions in the life and health insurance business. From the Record of the Society of Actuaries, Vol ...- Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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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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New Actuarial Standards for Insurance Company Reporting in Canada
1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to ... companies. The primary purposes would be to report earnings on a going concern basis, rather than on a basis ...- Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
- Date: Jun 1978
- 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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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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General Session
session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 The session ... overview of a variety of financial reporting topics, most of which were discussed in more detail in the subsequent ...- Authors: Errol Cramer, Douglas Doll, Sam Gutterman
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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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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GAAP Issues - General
11OF, from the 2000 Valuation Actuary Symposium, held September 14-15 in Washington, DC. The panelists ... recent GAAP pronouncements and American Institute of Certified Public Accountants [AICPA] Insurance Companies ...- Authors: Alastair G Longley-Cook, John Morris, David White, Gregory Smith
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Measurement of Financial Results
Measurement of Financial Results From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent ... session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March 31-April 1. The presenters ...- Authors: Donald D Cody, Richard S Robertson, Robert Shapiro, Harry D. Garber
- Date: May 1977
- 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