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fr-2016-iss105-bruns
fr-2016-iss105-bruns Understanding the Deferred Acquisition Cost (DAC) asset balance movements from one reporting period to the next can be a challenge when reportinged under FAS 97. The ...- Authors: Thomas Bruns
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Introducing a New Practice Note on Purchase GAAP Accounting
Introducing a New Practice Note on Purchase GAAP Accounting Article describing an exposure of a practice note titled, “Treatment of VOBA, Goodwill, and Other Intangible Assets under PGAAP.” ...- Authors: Steven Malerich
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Chairperson's Corner
Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 12/1/2017 12:00:00 AM ...- Authors: Robert Leach
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting