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  • Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting
    Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting ... disconnect between the way products are priced IRR and embedded value methods and the way business performance ...

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    • Authors: Michelle Smith
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Adopting U.S. GAAP Accounting for Pre-Need Plans
    pre-need plans in the Phillipines under the generally accepted accounting principles of the United States ... States “U.S. GAAP. In particular, a focus is on contracts accounted for under SFAS 97 investment-oriented ...

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    • Authors: Frank Buck
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]