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U.S. GAAP Update
probably the easiest implementation option for any direct writing company because at any time it's easy ... that if you do profits followed by losses on a direct basis, you have a reserve, and if you do it net ...- Authors: Carol F Salomone, Darin Zimmerman, Patricia Matson
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Coinsurance
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Implications of International/Fair Value Accounting Changes
been called the indirect method, as opposed to the direct method of simply looking at the liabilities by ... or the actuarial appraisal method, even if the direct method ends up being chosen, Implications Of ...- Authors: Douglas Doll, Albert Zlogar, Emma McWilliam
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Modeling Technologies
commercial package completely generalized to take care of all the things that might happen in a company ... Within each segment, expenses were derived on a direct basis. Federal income taxes were calculated on ...- Authors: Mark S Mahany, Thomas Nace, R Larry Warnock
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Modeling & Statistical Methods; Technology & Applications>Software
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Statutory Reserving Update-Life Products
default method. We don't care what your product features are. We don't care what your hedging requirements ... look at across time what's happening if I use a direct analysis of the risks. Then we create cash flows ...- Authors: Thomas Campbell, Michael Eckman, David Sandberg, Andrew M Erman
- Date: Oct 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
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Current Developments in Financial Reporting
Academy, seeks to remind the actuaries that special care shoed be exercised in taking into consideration ... new annual statement and in March awarded the primary contract to Haldi Associates, Inc. of New York ...- Authors: John K Booth, Burton Jay, Joe B Pharr, Claire J Galloway
- Date: Jun 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Full Funding Whiplash
plan funding was pretty specific: it really did not care about the actuarial soundness of plans. The extent ... amortization and deficit reduction contribution is a direct result of the asset loss. Also note that $8 million ...- Authors: Kathleen A FitzPatrick, Donald S Grubbs, Matthew Sloan, Helen I Mildenhall, David Jakes, David E Ready
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
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GAAP Recoverability Issues for Interest-Sensitive Products
highlight those for you. Essentially the accountants direct us to calculate an amortization ratio on a given ... that go into the amorti- zation of DAC are the direct expenses and the indirect expenses. True over- ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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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Update on Life Insurance Illustrations
assumptions that are covered are the definition of direct and indirect expenses, allocating overhead, inflation ... interest in living benefit riders, i.e., long-term-care riders, critical illness riders and the kinds of ...- Authors: Abraham Gootzeit, William C Koenig, Esther H Milnes, Edward Silins
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Life Insurance>Marketing and distribution - Life Insurance; Public Policy
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2001 CSO Mortality Table - The Time is Approaching
wants. Do you care about whether the reserves are loaded? Is that your concern, or do you care more about ... not be appropriate, because the actuary will take care of that when doing his or her actuarial analysis ...- Authors: William Carroll, Abraham Gootzeit, Kenton L Scheiwe, Brian King
- Date: May 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
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Agency Profitability Measurement
learned enough from our study to place the five primary experience factors in perspective. For our company ... (hopefully accompanied by prompt postselection), direct mail and inexpensive space; and high agent productivity ...- Authors: John Gardner, Robert D Hogue, Michael B Hutchison, Robert Shapiro, David A Webster
- Date: Oct 1976
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Expenses - Life Insurance