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Variable Annuity DAC: A Survey of Current Practice
priateness of a specific technique below for an individual company; such an assess- ment must be based on ... using best estimate assumptions. At subsequent valuation dates, the DAC balance is “trued up” to reflect ...- Authors: Laura J Hay, Elizabeth Rogalin
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Financial Reporter
priateness of a specific technique below for an individual company; such an assess- ment must be based on ... Financial Reporting Section is much broader than any individual I know. That being the case, I’m trying to determine ...- Authors: Frank Buck, Jerry Enoch, Frank S Irish, Edward Robbins, Raymond Ted Schlude, Laura J Hay, Keith Dall, John F Bevacqua, Elizabeth Rogalin
- Date: Dec 2002
- Publication Name: The Financial Reporter
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International Accounting Standards
source of the assumptions. In an entity- specific valuation, you have to consider the costs to the company ... value approach, you're looking at a third party valuation. You're looking to an external value, common industry ...- Authors: David Congram, Mark Freedman, Elizabeth Rogalin
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Changes to DAC: Some Things You Want to Know About ASU 2010-26
Changes to DAC: Some Things You Want to Know About ASU 2010-26 Feature article discussing ... business, not strictly limited to costs incurred on individual contracts actually sold. The requirement that ...- Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]