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  • Generally Accepted Accounting Principles GAAP for Mutuals
    Generally Accepted Accounting Principles GAAP for Mutuals This session from the 1995 SOA ... percentage of EGP (see FAS 97, pages 23-24). A primary component of EGP is the amount expected to be earned ...

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    • 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]
  • Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
    Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a ... defined by FAS 97. The suggested procedure is a direct extension of source-of-earnings analysis. To help ...

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    • Authors: Joseph H Tan
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Generally Accepted Accounting Principles Reserve Alternatives For New Products
    Generally Accepted Accounting Principles Reserve Alternatives For New Products This session from ... then I think that it would automatically be taken care of since the DAC in this approach is a balancing ...

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    • Authors: Charles Carroll, Douglas A Eckley, Paul F Kolkman, Charles A Nichols
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
    Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some ... unlocking examples indicate that a company must use care in unlocking; the timing affects the amount of catch-up ...

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    • Authors: Michael Eckman, Joseph H Tan
    • Date: Oct 1990
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP for Mutuals
    GAAP for Mutuals 1994 SOA Meeting, San Francisco. This session used a case study that outlined ... a disproportionate amount of time trying to take care of that issue. The next thing I'm going to talk ...

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    • Authors: Thomas Burke, J Duran, Julie Curry, Edward M Kline
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mutual Company GAAP
    Mutual Company GAAP This session at the SOA 1990 Hartford Spring Meeting is about mutual ... that you need to load up your assumptions to take care of adverse deviation, so there is always a tug-of-war ...

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    • Authors: Kriss Cloninger, Calvert A Jared, Robert LaLonde, Edward Robbins
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]