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Canadian GAAP and the Policy Premium Method
Canadian GAAP and the Policy Premium Method From 1986 Valuation Actuary Symposium Valuation Actuary ... be. Regulat ion cer ta in ly becomes a more direct and rel iable process. The Depar tment of Insurance ...- Authors: Kenneth T Clark, Hank Howarth, Donald M Keith
- Date: Sep 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Ask The Experts
Ask The Experts 1998 Valuation Actuary Symposium. In this open forum questions were fielded by ... alluded to, if you make the argument that your primary assumption for projecting EGPs is the long-term ...- Authors: David N Becker, Donna Claire, Craig R Raymond, Stephen A J Sedlak
- Date: Jan 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred ... surplus relief that this company granted. That takes care of the parent company's scheduling. Let us move ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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DAC in A Volatile Equity Return World
DAC in A Volatile Equity Return World This session at the 2004 Valuation Actuary Symposium discusses ... oversensitivity, and I think that's probably the primary reason that techniques like mean reversions and ...- Authors: Richard H Browne, Jeyaraj Vadiveloo, Novian Junus
- Date: Sep 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues ... analysts, still use operating income as the primary measure of a company's performance. Including the ...- Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... liability cash flows from multiple scenarios. We take care to specify here that these scenarios reflect all ...- Authors: Stephen M Batza, S Michael McLaughlin
- Date: May 1995
- 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>Generally Accepted Accounting Principles [GAAP]
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Purchase GAAP Issues
Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP accounting ... will be discussed by Howard. Specifically, the primary issues addressed were the discount rate used to ...- Authors: Howard L Rosen, Arthur C Schneider, Bradley M Smith
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods ... insurance company. Those are basically the two primary methods of converting: the distribution form of ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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GAAP/Purchase GAAP Issues
GAAP/Purchase GAAP Issues 1996 Valuation Actuary Symposium. Topics discussed in this session on GAAP ... 16). This has been the guiding light and the primary source for all aspects of purchase accounting.- Authors: J Duran, Charles D Friedstat, Daniel J Kunesh, Edward Robbins
- Date: Jan 1996
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Generally Accepted Accounting Principles - Where Are We Heading?
Purchase Generally Accepted Accounting Principles - Where Are We Heading? The panel discussed the ... typical acquisition cost. This change is the primary driver of VOBA. This cost recovery load may not ...- Authors: Douglas C Kolsrud, Daniel J Kunesh, James Milholland, Joseph E Consolino
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]