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  • Application of Generally Accepted Accounting Principles to Annuities
    Application of Generally Accepted Accounting Principles to Annuities This paper explores a reserving ... recognized as a percentage of assets. Followed by a discussion of the paper. Annuity reserves; ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles Reserve Alternatives For New Products
    Alternatives For New Products This session from the 1984 SOA Toronto Meeting discusses GAAP Accounting ... premium variable life, review of the Audit Guide and the recoginition of premium revenue and variable ...

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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]
  • Current Financial Reporting Topics in the United States
    Current Financial Reporting Topics in the United States This session at the SOA 1990 San Francisco Spring Meeting ... Accepted Accounting Principles=GAAP;National Association of Insurance Commissioners=NAIC;Post-employment benefits=OPEB=Other ...

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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
  • Accounting Issues For Insurance Companies
    Issues For Insurance Companies This session from the 1983 SOA Spring Meeting discusses accounting issues ... reinsurance accounting and the NAIC Blanks Task Force Meeting. From Record of Society of Actuaries Vol. 9, No ...

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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