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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 ...- 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
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GAAP for Medicare Supplement Policies
GAAP for Medicare Supplement Policies This paper examines five alternative valuation methods - ... Policies This paper examines five alternative valuation methods - prospective, retrospective, global, ...- Authors: Alfred Raws
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
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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 ...- 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]
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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 ...- 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
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Book Reviews and Notices
and are really a model of what an actuarial valuation report should present. The reports pro- vide ... vide a great contrast to many actuarial valuation reports that give only "bare bones" information about ...- Authors: Society of Actuaries
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement
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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 ...- 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]
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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Mortality rate (q): as shown in Table 1 Mortality charge rate (m): as shown in Table 1 Withdrawal rate (w): ... Deferrable Expense (DE): $16 in the first year. Table 1 summarizes these values and assumptions. Also ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
to be conservative, so pou cannot decrease the valuation premium, and reserves cannot be less than they ... things. First, these provisio=s should increase valuation net premiums over the amount that they would be ...- Authors: Kriss Cloninger, Douglas A Eckley, Norman E Hill, Floyd Martin
- 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]
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Fair Value of Insurance Liabilities
Generally Accepted Accounting Principles (GAAP), Valuation of Liabilities Moderator: ZAIN MOHEY-DEEN Panelists: ... the conference, highlighting some of the major valuation methodologies. Doug is a principal at the Atlanta ...- Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
- Date: May 1996
- 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>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. ... defining extraordinary will be a challenge. To an individual, the arrival of a hurricane may be a life-changing ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting