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Where Have All The Earnings Gone?
Have All The Earnings Gone? This article discusses the impact on the financial statements of changing ... Accounting and the under-reporting of long-term earning power by insurance companies because of the AICPA technique ...- Authors: George L Hogeman
- Date: Feb 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Deferred Taxes
Article from: The Actuary January 1973 – Volume 7, No. 1 PULW Four THE ACTUARY January. 1973 ... Appronch: Under this approach, each of the services provided under the HMO “benefit pack- age” would be ...- 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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GAAPosis
article from The Actuary, April 1971, volume 5, Issue 4 talks about an exposure draft. The Exposure Draft ... Draft of the American Institute of Certified Public Accountants on Audits of Life Insurance Companies has ...- Authors: Andrew C Webster
- Date: Apr 1971
- Competency: Professional Values>Practice expertise
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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FAS No. 97 Brings Sweeping Changes
Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP ... insurance companies. The focus of this article will be on the ramifications of the interest rate FASB has ...- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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FAS No. 97 - Handling Persistency Kicker Features
examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products ... products, those with interest rate and return of load kickers. Acquisition expenses;Life valuation;Persistency;Return ...- Authors: Bradley M Smith
- Date: Jul 1988
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Debits? Or Credits?
Debits? Or Credits? Book review for “Unaccountable Account,” by Abraham J. Briloff recommending ... Briloff recommending it as a good description of some of the problems with GAAP accounting. Accounting ...- Authors: Abraham Hazelcorn
- Date: Apr 1973
- Competency: Communication>Persuasive communication
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Era - Regulator Outlines Changes In Financial Services Industry
perspective on the changing insurance and financial services industry, including changes in the state regulatory ... environment driven by the regulators themselves, as well as potential changes in the competitive environment ...- Authors: Jose Montemayor
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Change management; Strategic Insight and Integration>Big picture view
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Public Policy; Public Policy
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Natural Reserves Revisited
Revisited Article from The Actuary, April 1972 – volume 6 - Issue 4 revisits the topic of natural reserves ... reserves and how they indicate the level of cash values that can be provided under such assumptions without gain ...- Authors: Paul H Knies
- Date: Apr 1972
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FASB Hearing On Insurance Accounting
On Insurance Accounting This article discusses the FASB Exposure Draft, “Accounting and Reporting by ... and Losses from the Sale of Investments.” Accounting standards;American Academy of Actuaries=AAA;Capital ...- Authors: William J Schreiner
- Date: Sep 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Book Review - Life Insurance Accounting, edited by Robert W. Strain
Book Review - Life Insurance Accounting, edited by Robert W. Strain A ... review of Life Insurance Accounting, a reference work by twenty three authors under the direction of the ...- Authors: John Cipoletti
- Date: Sep 1978
- Competency: Communication>Written communication; External Forces & Industry Knowledge>General business skills
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Academic partnerships; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance