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  • Annuity Certain Symbols for Fractional Payment Periods
    ABSTRACT The use of annuity certain symbols provides a convenient short hand for the value, accounting ... accounting for interest, of a variety of types of sequences of payments at a variety of different points in ...

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    • Authors: Warren Luckner
    • Date: Jan 1983
    • Competency: Communication>Written communication; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Research Clearing House
    • Topics: Annuities>Pricing - Annuities
  • A Uniform Approach to Accounting for Bond and Common Stock Investments
    weight in accounting for investments: 1. the reported earnings of a business entity should not change solely ... capital gain or loss and the proceeds are reinvested, and 2. the accounting treatment of common stock investments ...

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    • Authors: Daniel Case
    • Date: Oct 1972
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Term Insurance and Minimum Cash Values
    Term Insurance and Minimum Cash Values The primary purpose of this paper is to present some current company ... to term insurance, and the respective cash value requirements imposed by the state insurance departments ...

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    • Authors: Thomas K Pennington, Frederick S Townsend, Frank Zaret, Herbert L Feay, Harwood Rosser
    • Date: Oct 1963
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance>Non-forfeiture benefits; Public Policy
  • Amortization of Gains and Losses under Certain Projected Benefit Cost Methods
    Amortization of Gains and Losses under Certain Projected Benefit Cost Methods This paper demonstrates ... demonstrates how, under the projected benefit cost methods whereby the gains are reflected in the normal cost rate ...

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    • Authors: Paulette Tino
    • Date: Oct 1975
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
  • Settlement Cost Compared to Going Concern Funding Targets
    Concern Funding Targets This research report, based on Ontario pension plan data, examines differences between ... policy February 2018 This research report, based on Ontario pension plan data, examines differences between ...

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    • Authors: Society of Actuaries
    • Date: Feb 2018
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Mortality Comparisons
    Mortality Comparisons This is an excel spreadsheet with some data pertaining to an article ... with some data pertaining to an article of the same name from the Product Development News Mortality assumption; ...

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    • Authors: Douglas Doll
    • Date: Apr 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Product Matters!
    • Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance
  • Amortizing Acquisition Expenses in Proportion to Premium Revenues
    Amortizing Acquisition Expenses in Proportion to Premium Revenues This paper examines ... between actual and expected persistency. Discussions of the paper are included. Deferred acquisition cost=DAC; ...

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    • Authors: Mark Evans
    • Date: Oct 1988
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance
  • Actuarial Present Values Accounting for Common Shock
    Actuarial Present Values Accounting for Common Shock Author develops algorithms for how a common disaster, ... can affect two independent lives. Catastrophic risk;Longevity; 14385 3/31/2005 12:00:00 AM ...

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    • Authors: Julie Ann Sachs
    • Date: Mar 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Experience Studies & Data>Mortality
  • 2001 CSO Preferred Class Structure Mortality Tables
    2001 CSO Preferred Class Structure Mortality Tables 2001 CSO preferred class structure mortality tables. ... Table of Contents 2001 CSO Preferred Class Structure Mortality Tables Table of Contents Attachment ...

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Experience Studies & Data>Mortality; Life Insurance