11
-
20
of
26
results (0.38 seconds)
Sort By:
-
The Actuary VOL. 15, No. 8 Adverse Deviation Deltas
The Actuary VOL. 15, No. 8 Adverse Deviation Deltas This article is a brief review of the Society of Actuaries 1981 monograph ‘Adverse Deviation,’ by John C. Wooddy et. al. The author of this ...- Authors: Ernest J Moorhead
- Date: Oct 1981
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
More on GAAP for Mutuals
More on GAAP for Mutuals This article discusses how statutory financials would differ from a reasonable GAAP for a mutual company's structure, if the latter were ever imposed. Dividends; ...- Authors: Donald D Cody
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
Deferred Taxes
Deferred Taxes Describes at a high level an outdated GAAP method for determining deferred tax accounting. Accounting standards;Generally Accepted Accounting Principles=GAAP; 11898 1/1/1973 12:00: ...- 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
-
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 Insurance Accounting ...- 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
-
The Purchase Accounting Quandry
The Purchase Accounting Quandry This article asks the question of how to account for the purchase of a life insurance company. It outlines first what the extreme possibilities are, and second, ...- Authors: Joe B Pharr
- Date: Feb 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
New Era - Regulator Outlines Changes In Financial Services Industry
New Era - Regulator Outlines Changes In Financial Services Industry A regulator's perspective on the changing insurance and financial services industry, including changes in the state ...- 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
-
Realistic Financial Reports
Realistic Financial Reports Article from The Actuary, November 1971 – volume 5 - Issue 9 is a reprint of an address delivered at the 1971 Annual Conference of the LOMA. The article discusses ...- Authors: Kenneth R MacGregor
- Date: Nov 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
General Purpose Financial Statement Insurance Reserve
General Purpose Financial Statement Insurance Reserve Article from The Actuary, June 1972 – volume 6 - Issue 6 that sets forth the writer’s opinion of that which constitutes a proper insurance ...- Authors: Clayton A Cardinal
- Date: Jun 1972
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Mortality Fluctuation Reserve And GAAP Accounting
Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation of a mortality fluctuation reserve in GAAP accounting. Assumptions;Audits;Mortality assumption; ...- Authors: Society of Actuaries
- Date: Sep 1974
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
-
The Predicament Of Market Value Accounting
The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 ...- Authors: Richard S Robertson
- Date: Nov 1993
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]