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  • Accounting Alternatives For New Products
    Accounting Alternatives For New Products Presented at April 1985 Spring Meeting. This session discussed different ... annuities, variable products. Annuity valuation;Life valuation; 15695 4/1/1985 12:00:00 AM ...

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    • Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
    • Date: Apr 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; 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]; Financial Reporting & Accounting>Statutory accounting
  • GAAP for Universal Life
    GAAP for Universal Life Speaker works through a detailed example of GAAP analysis and reporting ... universal life product. Session 40TS of the 2005 Valuation Actuary Symposium. N/A; 18859 1/1/2005 12:00:00 ...

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    • Authors: Edward Jarrett
    • Date: Jan 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Ask The Experts
    Ask The Experts From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida ... actuaries who are experts in the field of actuarial valuation of insurance company assets and liabilities.

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
  • Accounting for Policyholder Dividends
    Accounting for Policyholder Dividends This panel discussion session explored alternative methods ... is also included. Accounting standards;Asset valuation;Financial reporting;Generally Accepted Accounting ...

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    • Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge; 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]; Public Policy
  • Practitioner's Forum
    Practitioner's Forum ... From an interactive forum session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida ...

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    • Authors: James Bridgeman, Norman E Hill, Joseph A Sikora
    • Date: Nov 2001
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • FAS 106 - Accounting for OPEBS
    most involved for anything we do in the FAS 106 valuation. My own speculationis, again, in 2-10 years, this ... trend factor. By the way, this is a closedgroup valuation. The current existing active work force is a closed ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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]; Pensions & Retirement>Pension accounting
  • Accounting For Internal Replacement Programs
    a second policy. Also, it is not unusual for individual health insurance writers to replace an older ... cumbersome to keep track of the two blocks in the valuation process. But the aggregate approach is permissible ...

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    • Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; 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]
  • New Products Accounting Alternatives
    for some time--a model regulation on statutory valuation and nonforfeiture prac- tices for UL. At the same ... now where FIT is intimately tied to statutory valuation. I think that in future years, FIT will continue ...

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    • Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
    • Date: Jun 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
  • 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]
  • Accounting For Mergers And Acquisitions
    values. We did what amounted to a gross premium valuation and used that number as the liability. The discount ... ACCOUNTING FOR MERGERS AND ACQUISITIONS Any valuation of debit business by implication assumes that ...

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    • Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]