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Book Reviews and Notices
summaries of recent publications. Reviews: '1975 Annual Reports of the Board of Trustees of the Federal ... OASDI Trust Funds...' by the US Congress, 'Providing Adequate Retirement Income' by Schulz, Carrin ...- 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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Fair Value of Insurance Liabilities
Value of Insurance Liabilities Presented at May 1996 Spring Meeting. Presents an overview of conference ... co-sponsored by the SOA on fair value of insurance liabilities, including a comparison of some of the methods ...- 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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Accounting Alternatives For New Products
425 RECORD OF SOCIETY OF ACTUARIES 1985 VOL. 11 NO. 1 ACCOUNTING ALTERNATIVES FOR NEW PRODUCTS Moderator: ... JOHN W. BRUMBACH: The Universal Life Insurance Model Regulation, adopted by the NAIC in December 1983 ...- 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
static - for the proper application of GAAP to Medicare supplement insurance. The focus of this paper ... paper is on the changes to expected future claim costs due to changes in the Medicare deductibles. Health ...- 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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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered ... considered for housing some of the earnings volatility in the International Accounting Standards Board ...- 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
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Accounting For Internal Replacement Programs
costs for new policies, Anti-selection on mortality experience of residual block, New policies' appropriate ... testing, Differences in accounting treatment between the United States and Canada. Accounting standards;Acquisition ...- 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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Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
This session discussed: Applicable American Academy of Actuaries financial reporting recommendations, Techniques ... internal replacement programs, GAAP earnings impact of various methods for establishing margins for adverse ...- 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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Accounting For Mergers And Acquisitions
Accounting For Mergers And Acquisitions Presented at May 1985 Spring Meeting. This ... Coinsurance;Internal Revenue Service=IRS;Market value of entities;Taxes=Taxation;Mergers & acquisitions=M&A; ...- 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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New Products Accounting Alternatives
RECORD OF SOCIETY OF ACTUARIES 1985 VOL. 11 NO. 3 NEW PRODUCTS ACCOUNTING ALTERNATIVES Moderator: ... (SPDA) MR. REX D. HEMME: Since I first faced the challenge of trying to apply traditional GAAP and statutory ...- 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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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a procedure ... procedure for analyzing the sources of profit under FAS 97 and suggests an analytical procedure for reflecting ...- 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