Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Generally Accepted Accounting Principles for Nontraditional Products
    and reported in the separate account as well as valuation and disclosure issues will have to be decided ... including separate account reporting and the valuation framework that I alluded to: the treatment of ...

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    • Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
    • Date: Jan 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]