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  • Current Topics in Financial Reporting
    companies. Most of the changes though come about as a direct result of three NAIC task forces. These are the ... the summary of operationsand not go through as direct credits or charges to surplus as some companies ...

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    • Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
  • Current Financial Reporting Topics in the United States
    (OPEBs). The discussions have focused mainly on health care cost trends, discount rates, recognition criteria ... companies that have to register with the SEC as a primary registrant or because they sponsor a mutual fund ...

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    • Authors: William Carroll, Arnold Dicke, Paul F Kolkman, James D Wallace
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
  • Management Of Assets In Relations To Liabilities
    sixty year period. Of the twelve, scenario seven (direct fall from 15% to 4%) would appear to be the most ... relative to surplus adequacy. We know that the NAIC's primary concern is solvency and we quite sympathize with ...

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    • Authors: James A Attwood, Paul F Kolkman, Daniel J McCarthy, Terrence M Owens
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management; Finance & Investments>Asset liability management; Financial Reporting & Accounting
  • Accounting Issues For Insurance Companies
    the actuarial and accounting professions. Tne primary actuarial body studying these issues is the Academy's ... for reporting purposes and for determining the primary pattern of GAAP incc,ne (excluding release of the ...

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    • Authors: Stephen Hodges, Paul F Kolkman, Richard S Robertson, William J Schreiner, Robert Stein
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Risk-Based Capital RBC: An International Perspective
    provisions in the model law therefore are really in direct conflict with the entire focus of consumer and ... the three per million of sum at risk factor. More direct account would be taken of asset risk as opposed ...

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    • Authors: Frank S Austin, Douglas Dunning, Paul F Kolkman, John A Jenkins, MICHAEL JOSEPH LOMBARDI
    • Date: Apr 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy
  • Generally Accepted Accounting Principles Reserve Alternatives For New Products
    Generally Accepted Accounting Principles Reserve Alternatives For New Products This session from ... then I think that it would automatically be taken care of since the DAC in this approach is a balancing ...

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    • Authors: Charles Carroll, Douglas A Eckley, Paul F Kolkman, Charles A Nichols
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]