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GAAP Accounting for Reinsurance Accepted
above assume that, if experience follows the valuation assumptions, the aggregate amount of experience ... refund for each individual account can be calculated under the assumption that valuation assump- tions ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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GAAP Accounting for Reinsurance Ceded
"expected cost" of reinsurance according to the valuation assumptions. Recommendation 4 specifies that ... calculate the expected value, according to the valuation assumptions, of the net payment each year to ...- Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Reinsurance>Financial reporting for reinsurance