21
-
30
of
41
results (0.52 seconds)
Sort By:
-
GAAP Accounting for Reinsurance Accepted
GAAP ACCOUNTING FOR RE INSURANCE ACCEPTED RICHARD S. ROBERTSON ABSTRACT The paper describes an approach ... policy year x per unit of face amount; q, = Mortality rate for policy year x; w, = Termination rate ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
-
GAAP Refresher
GAAP Refresher From a teaching session at the 2001 Valuation Actuary Symposium, held ... case studies are included. Accounting standards;Annuity reserves;Asset valuation;Commissions;Derivatives;Discount ...- Authors: Robert Frasca, William Hines
- Date: Nov 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
FAS 106 - Accounting for OPEBS
statement. Several companies or some number of major U.S, corporations had to drop out because they weren't ... use traditional pensionassumptionsin terms of mortality typically for the current crowd. There are inputs ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
-
Earnings and the Internal Rate of Return Measurement of Profit
Earnings ... Specific profit margins commensurate with the mortality, interest, expense, and persistency risks assumed ... ~E= Im, g = Ia ]S = IRa S = mR E _ ~Ra, S = IRRS = IR~S = Statutory earnings in ...- Authors: Richard S Robertson, Donald R Sondergeld
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
-
GAAP in Practice
fully amortized; Premium-paying period, n < m; Mortality rate during tth policy year; Withdrawal rate ... following assumptions: 1. Mortality: 1955-60 Basic Select and Ultimate Mortality Table--Males. 2. Withdrawals: ...- Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Industry Preparedness And Impact of FASB Targeted Improvements
2016, in which it proposed significant changes to U.S. GAAP accounting for long-duration insurance contracts ... via a survey of 14 leading life insurance and annuity producers. In the remainder of this article, we ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
GAAP for Mutuals - Current Status
They finally settled on a net level reserve with mortality assumptions equal to the guarantees in the policy ... final reserve was the net level premium using the mortality guarantees, the guaranteed interest rate, no lapse ...- Authors: Application Administrator, Charles D Friedstat, Mark Hopfinger, Edward Robbins
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Accounting for the Purchase of a Life Insurance Company
assumptions with respect to investment income, mortality, withdrawals, and expenses, and discounting these ... (~r) of $90. To further simplify the model, mortality, withdrawals, and expenses are ignored, that is ...- Authors: Stephen D Bickel, Daniel Case, Gary Corbett, W H Odell
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
ULSG SOP 03-1 Reserving Practices – Survey Highlights
credits if interest rates rise without the higher mortality and expense charges and rider fees often associated ... the SOP 03- 1 calculation process is the scenar- io(s) used to project liability cash flows. The guidance ...- Authors: Emily Cassidy
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
-
Financial Reporting Section News March 2012
three popular accounting systems (US GAAP, IFRS and U.S. statutory) revealed: US GAAP: A Sept. 30, 2010 ... or loss) within IFRS.” U.S. Statutory: Instructions for preparing the U.S. statutory statement include ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]