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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
  • Earnings and the Internal Rate of Return Measurement of Profit
    simple ones that were chosen to demonstrate IRRMA. Care should be taken to avoid generalizing after making ... assumed yield on the noninsurance surplus account. Care should be taken in drawing any conclusions regarding ...

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    • 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