1
-
10
of
29
results (0.48 seconds)
Sort By:
-
Current Developments in Financial Reporting
Current Developments in Financial Reporting This forum presents the latest developments ... opinion memorandum 'AOM' and the standard valuation law. From the Record of the Society of Acturaries ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
-
Managing the Balance Sheet
Managing the Balance Sheet This session from the 1995 SOA New York City Meeting discusses ... company's FLUX score and how it is calculated, the valuation actuary, how to manage off-balance-sheet assets ...- Authors: Joseph Dunn, R Thomas Herget, Norman E Hill, Christopher T Anderson
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
-
Current Development In GAAP
Current Development In GAAP This panel discussion, which occurred at the May 1982 Society of Actuaries ... titled: a. A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsuranee, by David ...- Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
-
GAAP for Mutuals
each profit center needs to be involved. The individual who spearheaded the effort at The Guardian is ... think it really brought something special to the table that is not present in every sort of operation.- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
future experience solely with respect to that individual assumption. Assumed rates of return used in ... I should note, on what the terminology "plan valuation" means to different actuaries. Some actuaries ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
-
Generally Accepted Accounting Principles GAAP for Mutuals
encountered during its implementation. Andy does valuation and financial reporting for all Northwest- em's ... with Prudential for 18 years and does valuation for individual life and health products. I asked Phil ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Auditing Of Life Insurance Companies
I think those who will ultimately serve as valuation actuaries should already share many of the accountants' ... accountants' current concerns. IV. Valuation Actuary Legal Issues. There are several areas of concern ...- Authors: Kriss Cloninger, Howard L Robinson, William Schnaer
- Date: Jun 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
-
Market-Value Accounting
will talk about the different scenarios on the table for market-value accounting of liabilities. MR ... single-premium deferred annuity (SPDA) business (Table 1). We'll make our example a SPDA-type company that ...- Authors: Stephen M Batza, S Michael McLaughlin
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
FAS 97
want the valuation actuary to dictate results. I think you're all familiar with the valuation actuary ... at some of the practical requirements from the valuation actuaries, the important thing is that It gets ...- Authors: Errol Cramer, Howard L Rosen, Eric Schuering
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
-
Evolution of Accounting Standards and Current Developments
disclaims responsibility for any statement of its individual members or staff. Accordingly, the views expressed ... deferred acquisition cost is calculated on a valuation basis. And, of course, most of the invested assets ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]