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GAAP Accounting for Equity-Indexed Products
that do not expose the company to significant mortality or morbidity risk. For accounting purposes, ... deferred annuity contract into a payout contract does not constitute a significant mortality risk.- Authors: Cherri R Divin, James P Greaton, Michael Hughes
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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DAC in A Volatile Equity Return World
Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... of returns. Chart 1 is the monthly return for the S&P 500. As you can see, it's quite volatile. But you ...- Authors: Richard H Browne, Jeyaraj Vadiveloo, Novian Junus
- Date: Sep 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
Chapter 16 Table 1-4.xls Table 16-1 Table 16-1 Assumptions for a Level 25-Year Temporary Insurance ... investment income 4.500% Deferrable Expenses: U.S. GAAP Set-up cost 250.00 Per policy Commission ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 7 spreadsheets. ... demonstrate cashflows for single premium deferred annuity under SFAS91. Please see the book US GAAP for Life ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Accounting for Life Insurance Acquisitions
prepared an example of how some things interact (Table 1). If we assume we paid $50 to purchase the ... rate? 629 1998 VALUATION ACTUARY SYMPOSIUM TABLE 1 Major PGAAP Balance Sheet Adjustments Assets ...- Authors: Michael Eckman, Scott A McAlpine
- Date: Sep 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Revised GAAP Accounting for Derivatives
the latest adoption date would be January 1, 2000. The FASB made some key decisions at the outset ... conditions then they meet the exception. In the U.S., I think it usually takes three days for a security ...- Authors: David Rogers, Michael Cairns, Kevin P Guckain
- Date: Sep 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Refresher
© 2004, Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... MICHAEL J. O'CONNOR Summary: If you are new to U.S. GAAP accounting or need a refresher, the instructors ...- Authors: Michael J O'Connor, Rod Bubke
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Sources of Profits
I believe the average size is $4,200. The mortality rate assumptions include a significant degree ... and use basic GAAP assumptions of interest, mortality, expense, death benefit factors, and the uniform ...- Authors: Anthony John Tokarz, Brett E Morris
- Date: Jan 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Acquisition Expense Amortization Methodology
ique? A hypothes is of th i s paper is that an appro - p r ia te s tandard of lneasurement is ... unamortized GAAP acquisition expcnscs are developed in Table I. Expected persistency factors in column 1 arc ...- Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Mutual Company GAAP
CALVERT A. JARED, II ROBERT J. LALONDE Recorder: DAVID S. WEINER o What are the objectives of mutual company ... deposit. Some people would call it, at least on annuity type products, break-even interest rate, where ...- 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]