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Measuring Interest Rate Spread
Measuring ... etc. xx 100 xx Income from Ops:. 100 Net KG .s Net Income* 150 *(lgnorlng taxes1 STATEMENT OF ... SURPLUS (C&S) ACCOUNT BegInnIng C&S GFO xx 100 Net RCG & UCC change In MSVR 4 Ending C&S 110 ...- Authors: Selig Ehrlich
- Date: Feb 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
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Deferred Taxes
medical care component of the capitation. The table below shows the application of this technique to ... The assumecl hospital utilization rates ~II this table \cere developed starting with data from the Society ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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FAS Nos. 87 And 88
really be one of two things -- it could be an annuity rate or it could be a rate of return on long-term ... a total transfer of risk by going the straight annuity route. Again the gain recognition takes place at ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Upcoming GAAP Developments
in 2015 and all U.S. companies would switch to IFRS by 2016. Mandating that U.S. companies switch ... International Financial Reporting Standards by U.S. Issuers.”1 Under this roadmap, if certain conditions ...- Authors: Leonard Reback
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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078 - GAAP Long Duration Targeted Improvements for Disability Insurance
078 - GAAP Long Duration Targeted Improvements for Disability Insurance New GAAP accounting rules ... are impacted? 2 Products Insurance Products Annuity Products Item Life, LTC, IDI (Non-Par) Trad (Par*) ...- Authors: William Hines, Paul R Lavallee, Daniel D Skwire
- Date: Jul 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Disability insurance
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses ... calculations involve unobservable inputs such as mortality, surrender rates and long term equity price volatility ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Purchase GAAP Versus Historic GAAP
Purchase GAAP Versus Historic GAAP The purpose of this session is to review and discuss the principles ... particular purchased company was the Variable Annuity Life Insurance Company, which is a rather unique ...- Authors: Stephen D Bickel, Samuel H Turner, John C Head, Bobby F Dunn
- Date: Apr 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]