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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; ...- 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]
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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a procedure ... procedure for analyzing the sources of profit under FAS 97 and suggests an analytical procedure for reflecting ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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GAAP for Nonguaranteed-Premium Life Insurance
issues, such as the development of appropriate valuation assumptions, the applicability of the lock-in principle ... principle, and the evaluation of recoverability of deferred acquisition cost. In addition, the paper describes ...- Authors: Kriss Cloninger
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal. 1974 SOA Meetings ... This paper is the digest of discussions held at concurrent sessions of the referenced meeting.- Authors: Leroy V Botkin
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
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Adjusted Earnings for Mutual Life Insurance Companies
Life Insurance Companies This paper argues by means of a mathematical demonstration that: 1. Natural ... reserves are not appropriate for adjusting earnings of mutual life insurance companies under GAAP.- Authors: Donald D Cody
- Date: Oct 1972
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance This paper presents a ... policy-year model for GAAP valuation of reinsurance accepted on the coinsurance and modified coinsurance ...- Authors: David N Becker, Michael Eckman
- Date: Jan 1981
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
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The Natural Reserve Concept and Life Insurance Earnings
The Natural Reserve Concept and Life Insurance Earnings This paper demonstrates some of the basic principles ... principles and concepts inherent in the use of natural reserves to adjust earnings and to demonstrate ...- Authors: Joe B Pharr
- Date: May 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Presenting Mutual Life Insurers' U.S. GAAP Results
Research for this paper was supported by a grant from the Actuarial Education and Research Fund. ABSTRACT ... insurer's U.S. GAAP report does not show the amount of the company's surplus on a GAAP basis. Instead ...- Authors: Daniel Case
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Medicare Supplement Policies
static - for the proper application of GAAP to Medicare supplement insurance. The focus of this paper ... paper is on the changes to expected future claim costs due to changes in the Medicare deductibles. Health ...- Authors: Alfred Raws
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
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GAAP Acquisition Expense Amortization Methodology
discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual ... experience differs significantly from that assumed. The methods include a static approach with prescheduled ...- Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]