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  • Accounting Issues For Insurance Companies
    the actuarial and accounting professions. Tne primary actuarial body studying these issues is the Academy's ... for reporting purposes and for determining the primary pattern of GAAP incc,ne (excluding release of the ...

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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
  • Financial Reporting in Canada and in the U.S.
    the basic statement, to make the schedule the primary source of all accident and health information and ... could result in changes to the blank, the most direct effect would be from the first charge, which was ...

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    • Authors: Peter F Chapman, Kenneth T Clark, Richard S Robertson, Virgil Wagner
    • Date: Oct 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • U.S. Federal Income Tax
    impact the answer to the unanswered questions, so, care must be taken in the initial design step. The potential ... respond to that fear. One of the mutual companies' primary interest has been to focus oH a level product by ...

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    • Authors: Gary Muller, Godfrey Perrott, Richard S Robertson, Ronald Wegner, Dale R Gustafson
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • U.S. Federal Income Tax
    that given the high level of uncertainty, our primary efforts should not go toward minimumizing one year ... options is going to narrow to the point that our primary in- terest is in getting a tax program that will ...

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    • Authors: Peter W Plumley, Richard S Robertson, Virgil Wagner, Louis Weisz
    • Date: May 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Evolution of Accounting Standards and Current Developments
    Evolution of Accounting Standards and Current Developments This 1977 panel discussion ... identifies the needs of investors and creditors as the primary objective of financial reporting. This would certainly ...

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    • 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]
  • The Ratings Game
    evaluation of the same company? • Who are the primary users of the ratings - individual consumers, portfolio ... companies looks like a real growth industry. The primary area of interest in this session will be the class ...

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    • Authors: Robert S Fillingham, James P Larkin, Michael E Mateja, Richard S Robertson, Larry G Mayewski
    • Date: May 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Risk measurement - Finance & Investments
  • Federal Income Tax: United States
    Federal Income Tax: United States This session from the 1981 SOA Fall Meeting discusses ... setting aside half of the underwriting inccme, to take care of future adverse fluctuations. They felt that Congress ...

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    • Authors: William B Harman, Richard Minck, Richard S Robertson
    • Date: Oct 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Fair Value Financial Reporting
    Fair Value Financial Reporting 1993 SOA Meeting, Quebec. This session addressed FASB activities, ... seen the responseof the ACLI. Its responsewas more direct than the COUFR's response. We talked mostly about ...

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    • Authors: J Duran, James Hohmann, Richard S Robertson, Douglas Wolff, Mark Weston
    • Date: Jun 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Professional Relationships with Certified Public Accountants
    Professional Relationships with Certified Public Accountants This discussion provides a review ... manufactured goods and goods-in-process, to take care of the probable obsolescence of some of them. MR ...

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    • Authors: Barry L Blazer, Edward Colton, Edward H Friend, Richard S Robertson, Morton D Miller, Louis Weinstein
    • Date: Apr 1975
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Code of Conduct; Financial Reporting & Accounting