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  • Recognition of Sales Inducement and Policy Exchange Credits Under GAAP
    during his public accounting career. Currently his primary responsibilities include GAAP and SEC reporting ... assistant vice-president and product actuary for a direct response insurance company. He was also responsible ...

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    • Authors: John B Kleiman, John Morris, Mary S Saslow, Daniel C Gifford
    • Date: Jun 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Issues - General
    addition, he worked in the company’s pension, health care and reinsurance divisions. Our third speaker is ... by using an assumed closing ratio. There’s no direct reference by the FASB to this conclusion in their ...

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    • Authors: Alastair G Longley-Cook, John Morris, David White, Gregory Smith
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Topics in GAAP
    change your whole life contract to a long-term-care contract, and therefore, it's not an internal replacement ... contract—as long as the GMDB didn't become the primary benefit and everything else in the SOP was satisfied ...

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    • Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Events - GAAP
    out what will be in there and when. Also, take care upon implementation, because what you do now pretty ... you're trading in a hospital indemnity for long-term care, that is different types of morbidity risks.

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    • Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]