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Another World FASB
the AICPA that was the majorstandardssetter in the U.S. It had a committee on accounting procedurethat was ... the board the chief accounting rule maker in the U.S. Well, here's another myth that we hear from time ...- Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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FAS 88- Advanced
settlement accounting where you're just buying annuity products. If you recall, in the calculation of ... difference between the assets you pay for the annuity and the PBO actually being settled. That difference ...- Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
- Date: Oct 1990
- 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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Current Developments in Financial Reporting
request for volunteers in the area of research into mortality differences by sex. Barbara LantzerLheiser will ... international arena. For example, more and more U.S. companies are going overseas and more and more companies ...- Authors: Frank Buck, William C Freda
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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FASB Discussion Memorandum - An Update
myself. I'm Craig Olney, managing principal of A. S. Hansen's Milwaukee Office, and I will be talking ... 1983 it was about 6%, yet at the end of the 1970's it was double-diglt. Then there are problems with ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- 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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FASB Update
FASB Update ... VTGOGPFQWUJKPFUKIJVYJGPVJGOCTMGVTCNNKGUKPCHGYFC[UQTCHGYYGGMUCPF+çNN UVKNNJCXGO[OQPG[KPOQPG[OCTMGVU ... YGVT[CPFFQYKVJKPVJGKPXGUVOGPVUGEVKQPCTGCNYC[UUWDLGEVVQUVTCPIGHCVGUQH VJGOCTMGV#HGY[G ...- 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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Fair-Value Reporting
Fair-Value Reporting ... KVYCUCDGUVGUVKOCVGVJCVKPENWFGFWPEGTVCKPV[+UVJCVEQPUKUVGPVYKVJ[QWTPQVKQP QHYJCV[QWOGCPD[DGUVGUVKOCVG ... WPFCOGPVCNEQPENWUKQPVJCVRTGUGPVXCNWGKUCNYC[UOQTG TGNGXCPVKVKUPQVCPGPFKPKVUGNH+EC ...- Authors: J Duran, Wayne S Upton
- Date: Oct 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Directions
on accounting for certain life insurance and annuity products. We are actively considering how to account ... financial reporting is not an end unto itself. The U.S. economy depends greatly on a smoothly functioning ...- Authors: Victor H Brown
- Date: May 1987
- 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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The New Purchase Accounting
would do recoverability studies for your DAC. Table 1 is a good summary of accounting for the intangibles ... timing. The New Purchase Accounting 14 Table 1 52 Summary of Accounting for Intangible Assets ...- Authors: Jason Morton
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Market-Value Accounting
valuation method (CFVM) goes beyond what we do in the U.S. for statutory adequacy testing. Rather than just ... Chart 3 represents the cash-flow method immediate annuity again, showing the effect of an interest rate jump ...- 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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Postretirement Benefits Other Than Pensions
concern ourselves with withdrawal, disability, mortality assumptions, and discount rates. Retirement documents ... for 17 years on average over 65 based on our mortality assumption. This results in the present value ...- Authors: Daniel J McCarthy, Sean T Monaghan, Louise Cirelli O'Brien, Leslie Strassberg, Thomas J Laubenthal
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Retiree medical