Announcement: SOA releases April 2024 Exam FM passing candidate numbers.

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  • Generally Accepted Accounting Principles 'GAAP' for Mutuals - Current Status
    income statement. The standard applies to the valuation of all assets other than mortgages and real estate ... category of assets to be exempted from market valuation only if the company “promised” never to sell the ...

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    • Authors: David W Parsons, Stephen Strommen, Edward B Kiffel, Charles A Sinex
    • Date: May 1996
    • Competency: 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]