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The New Purchase Accounting
prior authoritative guidance, which was APB 16 and 17 and also FASB 38. Even with these new FASBs, there's ... going on for over 30 years from when APB 16 and 17 came out. Immediately, there were questions and implications ...- Authors: Jason Morton
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Evolution of Accounting Standards and Current Developments
Opinion No. 16, "Business Combi- nations," and No. 17, "Intangible Assets," are the ultimate example of ... objectives and definitions of elements, and January 16 and 17, 1978, on capital maintenance and measurement questions ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Session 054: Implications of GAAP Targeted Improvements on Data, Reporting, Resourcing and Governance
Session 054: Implications of GAAP Targeted Improvements on Data, Reporting, Resourcing and Governance ... governance structures None Low Medium HighIMPACT 17 PHASE 1 PHASE 2 PHASE 3 ACTIVITY TIMELINE • Scope ...- Authors: Kevin Desmond, Maria Rose Itteilag, Ramandeep Nagi
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Technology & Applications; Technology & Applications>Data warehousing
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Generally Accepted Accounting Principles GAAP Issues
equity of $5,000, we come up with a pretax GAAP ROE of 17% in this example, In analyzing the ROE rate, we have ... Average GAAP equity $5,000 Pretax GAAP ROEPercentage 17% The ROE reports by line of business and distribution ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 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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GAAP for Mutuals
GAAP for Mutuals This session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements ... margins discounted at a rate of anywhere from 15% to 17%. Obvious- ly, if you set up an initial DAC such ...- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 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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Introduction and Overview - 1999 Valuation Actuary Symposium
change all in one year. Introduction And Overview 17 One thing that I want to emphasize is that what ... mostly in Actuarial Practice Bulletin (APB) 16 and 17 on purchase accounting. Currently, there are really ...- Authors: J Duran, Charles D Friedstat, Stephen Preston
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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Generally Accepted Accounting Principles GAAP for Mutuals
.... i _1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 1_ 19 20 21 22 23 24 25 Duration What if the latest ... _ 8 _7 6 k I 1 2 3 4 5 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Duration Base7%discount ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- 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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U.S. GAAP Update
U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements ... but you can write off DAC. U.S. GAAP Update 17 MR. DARLING: Two parts of it, but, it's the ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- 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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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... the effective duration of equity as approximately 17. In actual experience, we saw at year-end 1994, the ...- 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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Implementation of SOP 03-1
Implementation of SOP 03-1 Participants [panelists and audience] discuss the lessons learned from ... blazing your own trail. Implementation of SOP 03-1 17 FROM THE FLOOR: I have a quick question back ...- Authors: Richard Farrell, Kevin L Kehn
- Date: Jan 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]