Announcement: SOA congratulates the new ASAs and CERAs for April 2024.

Announcement: SOA releases March 2024 FAM, FAML, and FAMS Exams passing candidate numbers.

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  • GAAP Accounting for Reinsurance Ceded
    deducted from the GAAP benefit reserve on the direct business. The difference between the total GAAP ... from the deferred expense asset set up on the direct business. This same basic concept should also ...

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    • Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • 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: Reinsurance>Financial reporting for reinsurance