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GAAP Issues
GAAP Issues This session 60OF of the 2004 Valuation Actuary Symposium open forum addresses current issues ...- Authors: Craig Reynolds, David C Scheinerman, Darryl Wagner
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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The Financial Reporter
two Society meetings quickly approaching — the Valuation Actuary Symposium, which will be held in Boston ... involuntary and depends upon the death of an annuitant. Additionally, if a hedge is used, frequent ...- Authors: Michael Eckman, David C Heavilin, Thomas Nace, David C Scheinerman, Raymond Ted Schlude, Joseph Koltisko, Steven F Grondin, Mary S Saslow
- Date: Sep 2001
- Publication Name: The Financial Reporter
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
provision that, should the policy on a gross premium valuation basis be deficient, one would need to hold the ... you would have for DAC. You do this on each valuation date, each cyclical reporting, and use actual ...- 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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An Approach For Measurement of the Fair Value of Insurance Contracts
SFAS 157 the FASB has developed a hierarchy of valuation inputs to be used as a basis for fair value estimates ... estimated on the basis of the results of one or more valuation techniques that make maximum use of market inputs ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
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An Approach for Measurement of the Fair Value of Insurance Contracts
SFAS 157 the FASB has developed a hierarchy of valuation inputs to be used as a basis for fair value estimates ... estimated on the basis of the results of one or more valuation techniques that make maximum use of market inputs ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts
sales inducement should be recorded. Liability Valuation Insurers have introduced annuity and life insurance ... interprets several aspects of the FAS 97 liability valuation model, including the definition of the “balance ...- Authors: David C Scheinerman, Mary S Saslow
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]