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Earnings and the Internal Rate of Return Measurement of Profit
discuss the measurement of the profitability of individual life insurance policies and the reporting of ... are applicable to product lines other than individual life. Most actuaries use more than a single ...- Authors: Richard S Robertson, Donald R Sondergeld
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
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GAAP Accounting for Reinsurance Accepted
above assume that, if experience follows the valuation assumptions, the aggregate amount of experience ... refund for each individual account can be calculated under the assumption that valuation assump- tions ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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Measurement of Financial Results
(with the constraints of the nonforfeiture and valuation statutes) might no longer be viable in competition ... guarantee, high interest credit annuities in both individual MEASUREMENT OF FINANCIAL RESULTS 31 and group ...- Authors: Donald D Cody, Richard S Robertson, Robert Shapiro, Harry D. Garber
- Date: May 1977
- Competency: External Forces & Industry Knowledge
- 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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The Predicament Of Market Value Accounting
thereby quali- fying those investments for valuation at cost. Some companies are considering holding ... value liabilities to make that valuation consis- tent with asset valuation. Although insurance liabilities ...- Authors: Richard S Robertson
- Date: Nov 1993
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Trends In GAAP And Statutory Financial Statements
Actuarial reports (Recommendation #3) 9. Asset valuation 10. Materiality MR. RICHARD S. ROBERTSON: There ... total reserves that count and not the results by individual line of business. We are also under the impression ...- Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
- Date: Jun 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting