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Recent Activity of the Life Practice Council
Activity of the Life Practice Council Members of the Life Practice Council of the American Academy of Actuaries ... Actuaries discuss the activity surrounding their key issues, and additional projects before the National Association ...- Authors: David J Christianson, Arnold Dicke, James Hohmann, Donna Claire, William C Koenig, Cande Olsen, Craig R Raymond, Walter Rugland, Henry Siegel, Robert E Wilcox, Christine M. Cassidy
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations
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Fair Value Financial Reporting
session addressed FASB activities, American Academy of Actuaries response, and alternative approaches to ... value reporting. Topics covered: 1. The new FASB pronouncement, SFAS 115, Accounting for ...- Authors: J Duran, James Hohmann, Richard S Robertson, Douglas Wolff, Mark Weston
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Securitization of Policy Loans
Securitization of Policy Loans Discusses securitizing policyholder loans [PHLs], including the history, purpose ... purpose, and benefits of such transactions. Then, using the example of Prudential's large $619 million ...- Authors: James Hohmann, V Michael Shante, James A Tilley, David Franzetta
- Date: Jun 1988
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments
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GAAP Issues/Fair Value Financial Reporting
Issues/Fair Value Financial Reporting This session from the 1994 Valuation Actuary Symposium covers GAAP issues ... financial reporting including the topics of FAS 115, fair valuation of liabilities, purchase-GAAP accounting ...- Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Market-Value Accounting
and FAS 115, calculation methods for fair value of liabilities, practice in other industries, practices ... Accounting Standards Board=FASB;Market value of assets;Market value of liabilities;Mortality assumption;Securities ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Practitioners' Forum
Symposium. In this practitioners' forum the participants discussed interest rate scenarios that ... whether you have a good result or a bad result, the concept of just what is reserve adequacy, and what does ...- Authors: Errol Cramer, James Hohmann, W. Michael Pressley, Stephen A J Sedlak
- Date: Jan 1996
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Finance & Investments; Modeling & Statistical Methods
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What Does This Market-Value Accounting Really Mean?
This session provided overviews of the history of MVA, statement of financial accounting standards documents ... pertain to this issue, and implementation issues. The liability methodologies and latest developments were ...- Authors: James Hohmann, Douglas C Kolsrud, Edward Robbins
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Managing a Company's Cash
Managing a Company's Cash This session from the 1984 SOA New York City Meeting covers techniques ... control and investment income. It includes the topics of collecting and mobilizing cash, reconciliation ...- Authors: Fred L Cohen, J Richard Garrett, James Hohmann, Robert LaLonde, Bruce W Reitz
- Date: May 1984
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting