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GAAP Recoverability Issues for Interest-Sensitive Products
Interest-Sensitive Products Discusses: [1] the effects of Financial Accounting Standard No. 97 [FAS 97] ... strategy, ways and means of maintaining the planned interest spread, the effects of the various strategies ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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
session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities ... liabilities, the impact of changing interest rates, and statutory issues, including market-value-adjusted products ...- Authors: Arnold Dicke, Douglas Doll, James D Wallace
- 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]
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GAAP for Mutuals
session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to ... including materiality and use of approximations. From the Record of the Society of Actuaries, Vol. 21, No.- 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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Current Development In GAAP
This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, ... Principles- GAAP. The discussion included: FASB reformulation of audit guide, treatment of single premium ...- Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
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Current Developments in Financial Reporting
Financial Reporting This forum presents the latest developments at the FASB, AICPA, NAIC, SEC, and Actuarial ... including the actuarial opinion memorandum 'AOM' and the standard valuation law. From the Record ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- 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]
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Generally Accepted Accounting Principles GAAP for Mutuals
Accounting Principles GAAP for Mutuals This session from the 1995 SOA New York City Meeting presents GAAP for ... mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, ...- 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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Generally Accepted Accounting Principles [GAAP] for New Generation Products
Principles [GAAP] for New Generation Products Discusses the then-current Federal Accounting Standards Board [FASB] ... Includes examples with UL contracts. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3. Accounting ...- Authors: Kevin A Marti, James Milholland, Mark Evans
- Date: May 1987
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Update
FASB Update After providing some preliminary Investment Section information, panelists discuss ... issues – primarily, the derivatives-in-hedging project. From the 1997 Record of Society of Actuaries, Vol ...- Authors: Judy L Strachan, Wayne S Upton, Prakash A Shimpi
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial Accounting ... environment and fair value of liabilities. From the Record of the Society of Actuaries, Vol. 21, No. 2 ...- 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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SFAS 97
97 which is fundamentally focused on the gross profit stream of products like universal life and deferred ... view to tracking and verification. 2. Level of detail and differentiation between products and cells ...- Authors: Bruce Darling, Marvin Ehly, Edward John Mullen, Craig Reynolds, Howard L Rosen
- Date: May 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]